117 paragraphs found
… If an objective in a relevant Auditing Standard cannot be achieved, the auditor shall … thereby requires the auditor, in accordance with Australian Auditing Standards, to modify the auditor’s opinion or …
… use of an appendix are explained in the body of the related Auditing Standard or within the title and introduction of …
Professional scepticism means an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit …
The risks of material misstatement at the assertion level consist of two components: inherent risk and control risk. Inherent risk and control risk are the entity’s risks; they exist independently of the audit of the financial …
ASA 300 [21] and ASA 330 establish requirements and provide guidance on planning an audit of a financial report and the auditor’s responses to assessed risks. Detection risk, however, can only be reduced, not eliminated, because of the inherent …
… documentation requirements of other relevant Australian Auditing Standards provides evidence of the auditor’s basis …
… report with the financial report. While the Australian Auditing Standards include requirements and guidance in …
See ASA 320 Materiality in Planning and Performing an Audit , and ASA 450 Evaluation of Misstatements Identified during the Audit …