… The auditor is not expected to, and cannot, reduce audit risk to zero and cannot therefore obtain absolute … limitations of an audit, which result in most of the audit evidence on which the auditor draws conclusions and bases …

… The auditor cannot be expected to disregard past experience of … are honest and have integrity does not relieve the auditor of the need to maintain professional scepticism or … the auditor to be satisfied with less‑than‑persuasive audit evidence when obtaining reasonable assurance. …

… The auditor may accept records and documents as genuine unless the auditor has reason to believe the contrary.  Nevertheless, … consider the reliability of information to be used as audit evidence. [13] In cases of doubt about the reliability of …

… To achieve the overall objectives of the auditor, the auditor shall use the objectives stated in relevant … Evaluate whether sufficient appropriate audit evidence has been obtained. (Ref: Para. A73) …

… or cost involved is not in itself a valid basis for the auditor to omit an audit procedure for which there is no alternative or to be satisfied with audit evidence that is less than persuasive.  Appropriate planning …

… Audit documentation that meets the requirements of ASA 230 … documentation requirements of other relevant Australian Auditing Standards provides evidence of the auditor’s basis for a conclusion about the …

… differ across jurisdictions.  Despite these differences, an audit in accordance with Australian Auditing Standards is conducted on the premise that … whom the auditor determines it necessary to obtain audit evidence. …

… appropriate, those charged with governance, on which an audit is conducted means that management and, where … responsibilities that are fundamental to the conduct of an audit in accordance with Australian Auditing Standards. That … whom the auditor determines it necessary to obtain audit evidence. In the case of a fair presentation framework, (i) …