59 paragraphs found
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) . …
If the auditor has determined that the financial reporting framework prescribed by law or regulation would be unacceptable but for the fact that it is prescribed by law or regulation, the auditor shall accept the audit engagement only if the following …
… significantly different from the requirements of Australian Auditing Standards (see paragraph 21) . …
In order to establish whether the preconditions for an audit are present, the auditor shall: Determine whether the financial reporting framework to be applied in the preparation of the financial report is acceptable; and (Ref: Para. A2‑A10) Obtain the …
The way in which the responsibilities for financial reporting are divided between management and those charged with governance will vary according to the resources and structure of the entity and any relevant law or regulation, and the respective roles of …
… framework for the purposes of applying the Australian Auditing Standards encompasses both the identified financial …
(Ref: Para. A10) Jurisdictions that Do Not Have Authorised or Recognised Standards Setting Organisations or Financial Reporting Frameworks Prescribed by Law or Regulation As explained in paragraph A10, when an entity is registered or operating in a …