178 paragraphs found
Refer GRS 001 for specific requirements in relation to reporting periods. …
The risks that incorrect source data will be used in completing returns to APRA in accordance with the Collection of Data Act . …
Whether or not the insurer and/or insurance group has reported the non compliance to APRA. …
Refer to GRS 001 for specific requirements in relation to reporting periods. …
AUASB Standards on Review Engagements (ASREs), Standards on Assurance Engagements (ASAEs) and this Guidance Statement may provide helpful information to assist the auditor in conducting the …
Reference to Auditing Standard ASA 260 Communication with Those Charged With Governance may provide useful guidance in this regard. …
Matters for consideration and an illustrative example of a representation letter relevant to an audit engagement are contained in Auditing Standard ASA 580 Representations , which may be helpful in determining representations applicable to the review …