16 paragraphs found
… of applicable AUASB Standards and will consider relevant Guidance Statements issued by the AUASB, except where inconsistent … LPS 310 or where APRA specifies alternative standards and guidance to be used. Identification of the relevant AUASB …
… of the audit or review (refer paragraphs 47-53 of this Guidance Statement). …
… requirements (see paragraphs 27(a) and 27(b) of this Guidance Statement) is broader than compliance with only the …
… the Life Act (refer to paragraphs 28 , 132-136 of this Guidance Statement for further detail). …
… Prudential Requirements (see paragraph 27(b) of this Guidance Statement). The auditor considers materiality when … Requirements (refer to paragraphs 93-99 ). For further guidance in relation to the controls and appropriate audit …
… If the auditor: concludes that a material misstatement, internal control deficiency and/or non compliance … assurance evidence to conclude whether a material misstatement, internal control deficiency and/or non compliance … (ASA 706) and applicable ASAEs. (Refer Appendix 2 of this Guidance Statement). …