16 paragraphs found
… As this Guidance Statement relates to Australian legislative requirements, … Standard on Auditing or International Auditing Practice Statement to this Guidance Statement. …
… For the purposes of this Guidance Statement, the following items have the meanings attributed …
… Refer to Appendix 1 of this Guidance Statement for an illustrative example of the auditor’s …
… This Guidance Statement is issued on 17 December 2014 by the AUASB and …
… This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to the auditor of a life company [1] in reporting, …
… is to be considered as outlined in paragraphs 56-70 of this Guidance Statement. …
… and life company are defined in paragraph 17 of this guidance statement. …
… individually and in the aggregate, whether uncorrected misstatements that have come to the auditor’s attention, are … is applied in the context of paragraphs 56-69 of this Guidance Statement. …
… comply with the Australian Auditing Standards and consider Guidance Statements issued by the AUASB, except where: they are … writing, to the life company that alternative standards and guidance are to be used by the auditor. In the case of an …