104 paragraphs found
… that, as part of an audit in accordance with Australian Auditing Standards, the auditor exercises professional …
… significantly different from the requirements of Australian Auditing Standards, which in particular includes the … with such law or regulation does not comply with Australian Auditing Standards. Accordingly, the auditor does not … audit having been conducted in accordance with Australian Auditing Standards. [39] …
… Law or regulation, Australian Auditing Standards or the terms of an audit engagement may …
… This Auditing Standard also applies, as appropriate, to an audit …
… The Australian Auditing Standards do not establish specific independence or … the group engagement team is subject, nor do the Australian Auditing Standards require that the component auditor in all …
… and the auditor’s responsibilities under the Australian Auditing Standards only when they address the same topics … reporting responsibilities from those under the Australian Auditing Standards. Such clear differentiation may make it … are beyond those required under the Australian Auditing Standards. Otherwise, other reporting …
… a particular jurisdiction do not conflict with Australian Auditing Standards, the layout and wording required by … report of an audit conducted in accordance with Australian Auditing Standards. …
Management could change the presentation of unaudited supplementary information that could be construed as being covered by the auditor’s opinion, for example, by: Removing any cross-references from the financial report to unaudited supplementary …
… This Auditing Standard applies to an audit of a general purpose … element, account or item of a financial statement. This Auditing Standard also applies to audits for which ASA 800 …
In group audits when there are multiple sources of relevant ethical requirements, including those pertaining to independence, the reference in the auditor’s report to the jurisdiction ordinarily relates to the relevant ethical requirements that are …