104 paragraphs found
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements , paragraph 32 …
In some jurisdictions, relevant ethical requirements may exist in several different sources, such as the ethical code(s) and additional rules and requirements within law and regulation. When the independence and other relevant ethical requirements are …
The auditor’s report shall be dated no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the auditor’s opinion on the financial report, including evidence that: (Ref: Para. A66–A69 ) All the …
… that an audit conducted in accordance with Australian Auditing Standards will always detect a material …
When the auditor is otherwise required by law or regulation or decides to communicate key audit matters in the auditor’s report, the auditor shall do so in accordance with ASA 701. (Ref: Para. A40–A43 …
… the evaluation required by paragraphs 12–13 of this Auditing Standard shall also include whether the financial …
ASA 260 contains a discussion of the qualitative aspects of accounting practices. [19] In considering the qualitative aspects of the entity’s accounting practices, the auditor may become aware of possible bias in management’s judgements. The auditor may …
The phrases “present fairly, in all material respects,” and “give a true and fair view” are regarded as being equivalent. Whether the phrase “present fairly, in all material respects,” or the phrase “give a true and fair view” is used in any particular …
In some jurisdictions, law or regulation identifies the individuals or bodies (e.g., the directors) that are responsible for concluding that all the statements and disclosures that comprise the financial report, have been prepared, and specifies the …
… with, the requirements in paragraphs 39–40 of this Auditing Standard. (Ref: Para. A56 ) …