… planned and performed in accordance with Australian Auditing Standards.  Accordingly, the subsequent discovery … a failure to conduct an audit in accordance with Australian Auditing Standards.  However, the inherent limitations of an … has performed an audit in accordance with Australian Auditing Standards is determined by the audit procedures …

… The requirements of the Australian Auditing Standards are designed to enable the auditor to achieve the objectives specified in the Australian Auditing Standards, and thereby the overall objectives of … proper application of the requirements of the Australian Auditing Standards by the auditor is therefore expected to …

… or regulatory requirements in addition to the Australian Auditing Standards.  The Australian Auditing Standards do not override law or regulation that … that such law or regulation differs from the Australian Auditing Standards, an audit conducted only in accordance …

… also conduct the audit in accordance with both Australian Auditing Standards and auditing standards of a specific jurisdiction or country.  … cases, in addition to complying with each of the Australian Auditing Standards relevant to the audit, it may be …

… and other information. For purposes of the Australian Auditing Standards: Sufficiency of audit evidence is the …

… 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 …

… requirements (requirements are expressed in the Australian Auditing Standards using “shall”), an Auditing Standard contains related guidance in the form of … provides context relevant to a proper understanding of the Auditing Standard, and definitions.  The entire text of an …

The sufficiency and appropriateness of audit evidence are interrelated.  Sufficiency is the measure of the quantity of audit evidence.  The quantity of audit evidence needed is affected by the auditor’s assessment of the risks of misstatement (the higher …

… The auditor shall comply with all Australian Auditing Standards relevant to the audit.  An Auditing Standard is relevant to the audit when the Auditing Standard is in effect and the circumstances …

Audit evidence is necessary to support the auditor’s opinion and report.  It is cumulative in nature and is primarily obtained from audit procedures performed during the course of the audit.  It may, however, also include information obtained from other …