… may be required to conduct an audit in accordance with the auditing standards of a specific jurisdiction (the “other auditing standards”), but may additionally comply with the Australian Auditing Standards in the conduct of the audit. If this is …

… A reference to both Australian Auditing Standards and the other auditing standards is not appropriate if there is a conflict between the requirements in the Australian Auditing Standards and those in the other auditing standards …

… having been conducted in accordance with both Australian Auditing Standards as well as the other auditing standards when, in addition to complying with the relevant other auditing standards, the auditor complies with each of the …

… This Auditing Standard applies to: an audit of a financial report …

… The Australian Auditing Standards do not override law or regulation that … 701 is applicable, reference can only be made to Australian Auditing Standards in the auditor’s report if, in applying …

… The Appendix to this Auditing Standard contains illustrations of auditor’s … of the Opinion and Basis for Opinion sections, this Auditing Standard does not establish requirements for … the elements of the auditor’s report.  However, this Auditing Standard requires the use of specific headings, …

The Auditor’s Responsibilities for the Audit of the Financial Report section of the auditor’s report also shall: (Ref: Para. A50 ) State that the auditor communicates with those charged with governance regarding, among other matters, the planned scope and …

… The requirements of this Auditing Standard are aimed at addressing an appropriate … in the auditor’s report more relevant to users.  This Auditing Standard promotes consistency in the auditor’s … when the audit has been conducted in accordance with Auditing Standards, promotes credibility in the global …

… When the auditor’s report refers to both the other auditing standards and Australian Auditing Standards, the auditor’s report shall identify the jurisdiction of origin of the other auditing standards.  …

… An appropriate authority could be the Auditing and Assurance Standards Board, a regulator, or an … that an audit conducted in accordance with Australian Auditing Standards will always detect a material …