41 paragraphs found
See AUASB Bulletins The Consideration of Cyber Security Risks in an Audit of a Financial Report and Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2 …
… items have the meaning attributed in the Australian Auditing Standards and reproduced below: Those charged with …
Questions directed to the auditor by the chair of the AGM may not be within the scope of the audit or the auditor’s responsibilities. The auditor may refer such questions back to the chair of the AGM. If the question is about an area where the …
A question may arise at the AGM in relation to the audit to which the auditor is not able to provide an immediate response. For example, the auditor may wish to seek legal advice prior to providing the response. In these circumstances, the auditor, in …
The auditor may assist the AGM planning process by meeting with the chair of the AGM and those charged with governance in an AGM planning meeting, and/or by having discussions with directors, management, and/or audit committee members, to ascertain …
The auditor is under no obligation to respond to questions on matters beyond the scope of the audit mandate and/or questions relating to matters that are the responsibility of those charged with governance. Therefore, it is important that the auditor, …
See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report . …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report , paragraph 8 . …