117 paragraphs found
Detection risk means the risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other …
… the judgement reached reflects a competent application of auditing and accounting principles and is appropriate in the …
… the approaches described in paragraph A51, the Australian Auditing Standards contain requirements for the planning and …
… Issued by the Auditing and Assurance Standards Board (September 2018) . …
Appropriateness is the measure of the quality of audit evidence; that is, its relevance and its reliability in providing support for the conclusions on which the auditor’s opinion is based. The reliability of evidence is influenced by its source and by …
… which cannot be eliminated by the application of additional auditing procedures. For example, this is often the case … certain accounting estimates. Nevertheless, the Australian Auditing Standards require the auditor to give specific …
The auditor is subject to relevant ethical requirements, including those pertaining to independence, relating to audit engagements as defined in ASA 102. …
… within a relevant requirement, compliance with Australian Auditing Standards can still be represented provided the …