6 paragraphs found
… There is no equivalent International Auditing Practice Statement (IAPS) to this Guidance Statement. …
… This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors on matters relating to the electronic …
… For purposes of this Guidance Statement, the term management should be read hereafter as …
… This Guidance Statement should be used when an auditor conducts an audit …
… For the purposes of this Guidance Statement, the term electronic publication includes the …