56 paragraphs found
An auditor is required to produce, or give access to their audit working papers when: legally requested to do so pursuant to the issue of a subpoena, search warrant or court order or pursuant to discovery obligations during court proceedings; or required …
Before the auditor grants third party access to audit working papers, the client’s consent is necessary to ensure the auditor complies with their common law duty of confidentiality to the client, as well as applicable professional ethical standards on …
For the purposes of this Guidance Statement, the audit of a controlled entity is complete when: the directors’ declaration about the financial statements [11] or similar representation by the entity’s governing body, attached to the financial report, is …
If any of the documents or information listed in paragraph 30 above are contained in the audit working papers, or if the auditor is in any doubt about whether any client communications, documents or information are subject to legal professional privilege, …
… provider to gain an understanding of the entity’s internal auditing activities relevant to the audit of the financial …