30 paragraphs found
… correct member account (see paragraphs 241 to 244 of this Guidance Statement). …
… financial audit procedures listed in Appendix 4 of this Guidance Statement, as well as compliance procedures. [70] …
… cash assets are subject to any form of lien or encumbrance. Guidance Statement GS 016 Bank Confirmation Requests (GS 016) provides guidance to auditors on the enquiry and confirmation methods …
… the auditor will need to adapt the approach in this Guidance Statement to address changes to the compliance criteria. …
… See Guidance Statement GS 011 Third Party Access to Audit Working Papers …
… and Part B ( paragraphs 315 to 316 ), respectively, of this Guidance Statement. …
… expert. ASA 620 applies for an auditor’s expert, while Guidance Statement GS 005 Evaluating the Appropriateness of a Management’s Expert’s Work provides guidance on using the work of a management’s expert (an …
… This Guidance Statement is to be read in conjunction with, and is not a substitute for referring to the requirements and guidance contained in: the Australian Auditing Standards, in …
… administration expenses; Tax expenses; and Benefits paid. Guidance on auditing each of these balances and transactions … audit procedures are also provided in Appendix 4 of this Guidance Statement. …
… the financial report as a whole is free from material misstatement, whether due to fraud or error, thereby enabling … of a service organisation auditor to provide that evidence. Guidance Statement GS 007 Audit Implications of the Use of … Management Services (GS 007) Part A of GS 007 provides guidance to a ‘user auditor’ on the application of ASA 402 …