63 paragraphs found from standard ASA 200.
… This Auditing Standard deals with the independent auditor’s … audit of a financial report in accordance with Australian Auditing Standards. Specifically, it sets out the overall … the scope, authority and structure of the Australian Auditing Standards, and includes requirements establishing …
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… Australian Auditing Standards are written in the context of an audit of … of other historical financial information. Australian Auditing Standards do not address the responsibilities of the … may differ from those established in the Australian Auditing Standards. Accordingly, while the auditor may find …
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… An audit conducted in accordance with Australian Auditing Standards and relevant ethical requirements enables …
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… oversight from those charged with governance. Australian Auditing Standards do not impose responsibilities on … However, an audit in accordance with Australian Auditing Standards is conducted on the premise that …
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… As the basis for the auditor’s opinion, Australian Auditing Standards require the auditor to obtain reasonable …
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… The Australian Auditing Standards contain objectives, requirements and … auditor in obtaining reasonable assurance. The Australian Auditing Standards require that the auditor exercise …
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… the audit. These may be established by the Australian Auditing Standards or by applicable law or regulation. [1] …
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… For the purposes of this Auditing Standard, the following terms have the meanings …
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… engagement team, or, as applicable, the firm. Where an Auditing Standard expressly intends that a requirement or …
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… to the conduct of an audit in accordance with Australian Auditing Standards. That is, responsibility: For the … knowledge and experience, within the context provided by auditing, accounting and ethical standards, in making …
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