49 paragraphs found
… 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 … was planned and performed in accordance with Australian Auditing Standards and applicable legal and regulatory …
The form, content and extent of audit documentation depend on factors such as: The size and complexity of the entity. The nature of the audit procedures to be performed. The identified risks of material misstatement. The significance of the audit …
… a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory … The business environment in which the entity operates; and Auditing and financial reporting issues relevant to the …
ASA 220 requires the auditor to review the audit work performed through review of the audit documentation. [8] The requirement to document who reviewed the audit work performed does not imply a need for each specific working paper to include evidence of …
Audit documentation may be recorded on paper or on electronic or other media. Examples of audit documentation include: Audit programs. Analyses. Issues memoranda. Summaries of significant matters. Letters of confirmation and representation. …
… This Auditing Standard also applies, as appropriate, to an audit …
… audit procedures performed to comply with the Australian Auditing Standards and applicable legal and regulatory …
The auditor shall assemble the audit documentation in an audit file and complete the administrative process of assembling the final audit file on a timely basis after the date of the auditor’s report. …
If, in exceptional circumstances, the auditor performs new or additional audit procedures or draws new conclusions after the date of the auditor’s report, the auditor shall document: (Ref: Para. A20) The circumstances encountered; The new or additional …