56 paragraphs found
… access to their audit working papers, the requirements of Auditing Standard ASA 600 are to be complied with. …
When access to audit working papers is granted, for audit or review engagements under the Act, the controlling entity cannot release or indemnify the auditor of the controlled entity under the Act’s relevant provisions. [8] The auditor of the controlling …
For the purposes of this Guidance Statement, the following documents and information which are ordinarily contained in an audit file, do not form part of the auditor’s audit working papers defined in paragraph 7 (b) that are normally provided to third …
… There is no equivalent International Auditing Practice Statement (IAPS) to this Guidance …
Documents or information included in the audit file that are subject to legal professional privilege are owned by the client and not the auditor. When granting access to audit working papers is being contemplated, the auditor needs to consider obtaining …
Notwithstanding some uncertainty about the working paper access obligations of an auditor of a controlled entity under the Act [10] , Example Letter A in Appendix 1 identifies the basis upon which the auditor of a controlled entity may make audit working …
Some practical issues that may be encountered by an auditor of a controlled entity regarding access to their audit working papers by the auditor of the controlling entity include: Where the controlled entity is a subsidiary of an overseas controlling …
This Guidance Statement also applies, as appropriate, to external auditor’s requests for access to internal auditor’s audit working …
If access is provided to audit working papers, in most cases the letter of consent includes an express disclaimer of reliance and exclusion of …
This Guidance Statement is issued in April 2009 by the AUASB and replaces AGS 1038 Access to Audit Working Papers issued in February 2006. …