31386 paragraphs found
When appropriate, additional considerations specific to audits of smaller entities and public sector entities are included within the application and other explanatory material of an Auditing Standard. These additional considerations assist in the …
Scalability considerations have been included in some Auditing Standards (e.g., ASA 315 ), illustrating the application of the requirements to all entities regardless of whether their nature and circumstances are less complex or more complex. Less complex …
The "considerations specific to smaller entities" included in some Australian Auditing Standards have been developed primarily with unlisted entities in mind. Some of the considerations, however, may be helpful in audits of smaller listed …
For purposes of specifying additional considerations to audits of smaller entities, a “smaller entity” refers to an entity which typically possesses qualitative characteristics such as: Concentration of ownership and management in a small number of …
The Australian Auditing Standards refer to the proprietor of a smaller entity who is involved in running the entity on a day‑to‑day basis as the …
When the auditor conducts the audit in accordance with Australian Auditing Standards and International Standards on Auditing (“ISAs”), in accordance with ASA 700 the auditor’s report is required to refer to the audit having been conducted in accordance …
The considerations specific to “automated tools and techniques” included in some Auditing Standards (for example, ASA 315 ) have been developed to explain how the auditor may apply certain requirements when using automated tools and techniques in …
Objectives Stated in Individual Auditing Standards (Ref: Para. 21) …