47 paragraphs found
Although the auditor may consider the results of any tests of the operating effectiveness of controls conducted by the internal audit function when evaluating operating effectiveness, the auditor remains responsible for obtaining sufficient appropriate …
… of head office (group) reporting. The requirements of Auditing Standard ASA 705 Modifications to the Opinion in … In the first year of reporting, the requirements of Auditing Standard ASA 510 Initial Audit Engagements – …
A controls based assurance approach is often the most appropriate approach to adopt in these circumstances. The appointed auditor gathers evidence regarding the internal control structure, and that key controls around the risk measurement models, as …
… of Financial Position” ADI Reporting Forms. As Australian Auditing Standards are written in the context of an audit of …
The use of internal auditors to provide direct assistance is prohibited in assurance engagements undertaken in accordance with AUASB Standards. Direct assistance is the performance of assurance procedures under the direction, supervision and review of the …
ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …