105 paragraphs found
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
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 …
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement, through designing and implementing appropriate responses to those …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …