70 paragraphs found
ASA 210 requires the auditor to agree the terms of the audit engagement with management or those charged with governance, as appropriate. [13] The agreed terms of the audit engagement are required to be recorded in an audit engagement letter or other …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards paragraph 14 . …
Significant difficulties encountered during the audit may include such matters as: Significant delays by management, the unavailability of entity personnel, or an unwillingness by management to provide information necessary for the auditor to perform the …
The auditor shall communicate in writing with those charged with governance regarding significant findings from the audit if, in the auditor’s professional judgement, oral communication would not be adequate. Written communications need not include all …
Law or regulation, an agreement with the entity or additional requirements applicable to the engagement may provide for broader communication with those charged with governance. For example, (a) an agreement with the entity may provide for particular …
The auditor shall communicate with those charged with governance the responsibilities of the auditor in relation to the financial report audit, including that: The auditor is responsible for forming and expressing an opinion on the financial report that …
… For the purposes of this Auditing Standard, the following terms have the meanings …
Clear communication of the auditor’s responsibilities, the planned scope and timing of the audit, and the expected general content of communications helps establish the basis for effective two‑way …
In the case of audits of smaller entities, the auditor may communicate in a less structured manner with those charged with governance than in the case of listed or larger …
… Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, …