71 paragraphs found
Audit documentation means the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as “working papers” or “workpapers” are also sometimes …
Audit file means one or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific …
Experienced auditor means an individual (whether internal or external to the firm) who has practical audit experience, and a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory requirements; The …
(Ref: Para. 1) This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation requirements. The list is not a substitute for considering the requirements and related application and other explanatory …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 11 …
This Auditing Standard deals with the auditor’s responsibility to prepare audit documentation for an audit of a financial report. Appendix 1 lists other Auditing Standards that contain specific documentation requirements and guidance. The specific …
Audit documentation that meets the requirements of this Auditing Standard and the specific documentation requirements of other relevant Australian Auditing Standards provides: Evidence of the auditor’s basis for a conclusion about the achievement of the …
Audit documentation serves a number of additional purposes, including the following: Assisting the engagement team to plan and perform the audit. Assisting members of the engagement team responsible for supervision to direct and supervise the audit …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs 15-17 . …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements , paragraphs 32-33 , 35-38 and 48 …