41 paragraphs found
The auditor provides assurance on the financial report taken as a whole. Hence individual financial statement items are audited within the framework of materiality appropriate to the financial report as a whole, rather than a materiality level appropriate …
… independence with reference to the Act, [14] Australian Auditing Standards and relevant ethical requirements. [15] …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 13(o) . …
… the financial report has no responsibility under Australian Auditing Standards to understand and evaluate the internal …
The Act [4] allows members to ask the auditor questions relevant to: the conduct of the audit; the preparation and content of the auditor’s report; the accounting policies adopted by the company in relation to the preparation of the financial statements; …
When responding to questions on the communication of KAMs including how they were determined, the auditor’s response may be based on the requirements of ASA 701 as follows: KAMs are to enhance the communicative value of the auditor’s report by providing …
See section 250RA of the Act relating to the requirement for a listed company’s auditor, or their representative, to attend the company’s AGM at which the audit report is …
… to the financial report as a whole under the Australian Auditing Standards. The auditor considers the specific …
The Act also requires the auditor to report certain matters if they come to the auditor’s attention during the course of the audit of the financial report. Alternatively, the auditor may be asked to perform and report on additional specified procedures, …
… This Guidance Statement (GS) has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide …