79 paragraphs found
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs A10 , A20-A22 …
The objectives of the auditor are: To determine whether to use the work of an auditor’s expert; and If using the work of an auditor’s expert, to determine whether that work is adequate for the auditor’s …
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …
If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor’s expert. (Ref: Para. A4-A9 …
The nature, timing and extent of the auditor’s procedures with respect to the requirements in paragraphs 9-13 of this Auditing Standard will vary depending on the circumstances. In determining the nature, timing and extent of those procedures, the auditor …
The auditor shall evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s purposes. In the case of an auditor’s external expert, the evaluation of objectivity shall include enquiry regarding …