71 paragraphs found
… function in a constructive and complementary manner. This Auditing Standard addresses the external auditor’s …
The more judgement involved, the higher the assessed risk of material misstatement, the less the internal audit function’s organisational status and relevant policies and procedures adequately support the objectivity of the internal auditors, or the lower …
… of a financial report in accordance with ASA 200. [6] This Auditing Standard, therefore, defines the conditions that …
… procedures directly in accordance with paragraph 18 of this Auditing Standard, because using the work of the internal …
… has an internal audit function, the requirements in this Auditing Standard relating to using the work of that … the function in obtaining audit evidence. Nothing in this Auditing Standard requires the external auditor to use the …
Once the external auditor has determined that the work of the internal audit function can be used for purposes of the audit, a first consideration is whether the planned nature and scope of the work of the internal audit function that has been performed, …
… audit or review conducted in accordance with the Australian Auditing Standards. [*] For a group audit, this prohibition … component, conducted in accordance with the Australian Auditing Standards. [#] …
The external auditor exercises professional judgement in determining whether the work of the internal audit function can be used for purposes of the audit, and the nature and extent to which the work of the internal audit function can be used in the …
… of the internal audit function in paragraph 18 of this Auditing Standard. In addition, the amount of judgement … purpose of the audit as described in paragraph 16 of this Auditing Standard. …