118 paragraphs found
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph A52 …
The objectives of the auditor are: Irrespective of whether the applicable financial reporting framework establishes related party requirements, to obtain an understanding of related party relationships and transactions sufficient to be able: To recognise …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
As part of the risk assessment procedures and related activities that ASA 315 and ASA 240 require the auditor to perform during the audit, [7] the auditor shall perform the audit procedures and related activities set out in paragraphs 12‑17 of this …
The engagement team discussion that ASA 315 and ASA 240 require [8] shall include specific consideration of the susceptibility of the financial report to material misstatement due to fraud or error that could result from the entity’s related party …
The auditor shall enquire of management regarding: The identity of the entity’s related parties, including changes from the prior period; (Ref: Para. A11‑A14 ) The nature of the relationships between the entity and these related parties; and Whether …
The auditor shall enquire of management and others within the entity, and perform other risk assessment procedures considered appropriate, to obtain an understanding of the controls, if any, that management has established to: (Ref: Para. A15‑A20 ) …