59 paragraphs found
… is unacceptable, except as provided in paragraph 19 of this Auditing Standard; or If the agreement referred to in paragraph 6(b) of this Auditing Standard has not been obtained. …
When relevant, the following points could also be made in the audit engagement letter: Arrangements concerning the involvement of other auditors and experts in some aspects of the audit. Arrangements concerning the involvement of internal auditors and …
Law or regulation governing the operations of public sector audits generally mandate the appointment of a public sector auditor and commonly set out the public sector auditor’s responsibilities and powers, including the power to access an entity’s records …
If management or those charged with governance impose a limitation on the scope of the auditor’s work in the terms of a proposed audit engagement such that the auditor believes the limitation will result in the auditor disclaiming an opinion on the …
In contrast, a change may not be considered reasonable if it appears that the change relates to information that is incorrect, incomplete or otherwise unsatisfactory. An example might be where the auditor is unable to obtain sufficient appropriate audit …
… control of the auditor are dealt with in ASA 220. [8] This Auditing Standard deals with those matters (or …
If, prior to completing the audit engagement, the auditor is requested to change the audit engagement to an engagement that conveys a lower level of assurance, the auditor shall determine whether there is reasonable justification for doing so. …
… audit conducted in accordance with the Australian Auditing Standards does not act as a substitute for the …
If, in the circumstances described in paragraphs A23 and A24 , the auditor concludes that it is not necessary to record certain terms of the audit engagement in an audit engagement letter, the auditor is still required by paragraph 11 to seek the written …