169 paragraphs found
Whether an objective has been achieved is a matter for the auditor’s professional judgement. That judgement takes account of the results of audit procedures performed in complying with the requirements of the Australian Auditing Standards, and the …
Audit documentation that meets the requirements of ASA 230 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 overall …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 6(a) . …
See ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks , paragraph 8 …