89 paragraphs found
“Element of a financial statement” or “element” means an “element, account or item of a financial statement;” …
“Australian Accounting Standards” means the Australian Accounting Standards issued by the Australian Accounting Standards Board; and …
A single financial statement or to a specific element of a financial statement includes the related disclosures. (Ref: Para. A2 …
(Ref: Para. A3 ) Accounts receivable, allowance for doubtful accounts receivable, inventory, the liability for accrued benefits of a private superannuation plan, the recorded value of identified intangible assets, or the liability for “incurred but not …
This Auditing Standard applies to an audit of a single financial statement, or a specific element, account, or item of a financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016. In the case of audits of single financial statements or of specific elements, accounts or items of a financial statement at a specific date, this …
The Australian Standards on Auditing in the 100–700 series apply to an audit of a financial report and are to be adapted as necessary in the circumstances when applied to audits of other historical financial information. This Auditing Standard deals with …