… 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 …

… 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 …

… An audit conducted in accordance with Australian Auditing Standards and relevant ethical requirements enables …

… 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 …

… As the basis for the auditor’s opinion, Australian Auditing Standards require the auditor to obtain reasonable …

… The Australian Auditing Standards contain objectives, requirements and … auditor in obtaining reasonable assurance.  The Australian Auditing Standards require that the auditor exercise …

… the audit.  These may be established by the Australian Auditing Standards or by applicable law or regulation. [1]   …

… For the purposes of this Auditing Standard, the following terms have the meanings …

… engagement team, or, as applicable, the firm.  Where an Auditing Standard expressly intends that a requirement or …

… 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 …