114 paragraphs found
ASQC 1 deals with the firm’s responsibilities to establish and maintain its system of quality control for audit engagements. The system of quality control includes policies and procedures that address each of the following elements: Leadership …
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010 . [ Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details …
The objective of the auditor is to implement quality control procedures at the engagement level that provide the auditor with reasonable assurance that: The audit complies with Australian Auditing Standards, relevant ethical requirements, and …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Assurance practitioner means a person or an organisation, whether in public practice, industry, commerce or the public sector, providing assurance …
Engagement partner should be read as referring to a public sector equivalent where relevant. …
Firm means a sole practitioner, partnership, or corporation or other entity of assurance practitioners. Firm should be read as referring to a public sector equivalent where …
Partner means any individual with authority to bind the firm with respect to the performance of an audit of a financial report or historical financial information. Partner should be read as referring to a public sector equivalent where …
Australian Auditing Standards means the suite of auditing standards issued by the AUASB, and includes ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement , and ASA 810 …
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102. [*] …