117 paragraphs found
… judgement. ASA 500 and other relevant Australian Auditing Standards establish additional requirements and …
… shall use the objectives stated in relevant Australian Auditing Standards in planning and performing the audit, … regard to the interrelationships among the Australian Auditing Standards, to: (Ref: Para. A69‑A71) Determine … procedures in addition to those required by the Australian Auditing Standards are necessary in pursuance of the …
… have regard to the interrelationships among the Australian Auditing Standards. This is because, as indicated in paragraph A55 , the Australian Auditing Standards deal in some cases with general … responsibilities to specific topics. For example, this Auditing Standard requires the auditor to adopt an attitude …
… This Auditing Standard also applies, as appropriate, to an audit …
… The Australian Auditing Standards contain objectives, requirements and … auditor in obtaining reasonable assurance. The Australian Auditing Standards require that the auditor exercise …
… Each Auditing Standard contains one or more objectives which … objectives of the auditor. The objectives in individual Auditing Standards serve to focus the auditor on the desired outcome of the Auditing Standard, while being specific enough to assist the …
… Subject to paragraph Aus 23.1 of this Auditing Standard, the auditor shall comply with each requirement of an Auditing Standard unless, in the circumstances of the audit: The entire Auditing Standard is not relevant; The requirement is not …
There are practical and legal limitations on the auditor’s ability to obtain audit evidence. For example: There is the possibility that management or others may not provide, intentionally or unintentionally, the complete information that is relevant to …
… be, obtained as a result of complying with other Australian Auditing Standards; Extend the work performed in applying … appropriate audit evidence and is required by Australian Auditing Standards to determine the effect on the auditor’s …
… As the basis for the auditor’s opinion, Australian Auditing Standards require the auditor to obtain reasonable …