89 paragraphs found
ASA 800 Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. …
ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors). …
The objective of the auditor, when applying Australian Auditing Standards in an audit of a single financial statement or of a specific element, account or item of a financial statement, is to address appropriately the special considerations that are …
ASA 200 requires the auditor to comply with all Australian Auditing Standards relevant to the audit. [3] In the case of an audit of a single financial statement or of a specific element of a financial statement, this requirement applies irrespective of …
ASA 210 requires the auditor to determine the acceptability of the financial reporting framework applied in the preparation of the financial report. [4] In the case of an audit of a single financial statement or of a specific element of a financial …
ASA 210 requires that the agreed terms of the audit engagement include the expected form of any reports to be issued by the auditor. [5] In the case of an audit of a single financial statement or of a specific element of a financial statement, the …
ASA 200 states that Australian Auditing Standards are written in the context of an audit of a financial report; they are to be adapted as necessary in the circumstances when applied to audits of other historical financial information. [6] , [7] In …
When forming an opinion and reporting on a single financial statement or on a specific element of a financial statement, the auditor shall apply the requirements in ASA 700, [8] and, when applicable, ASA 800 adapted as necessary in the circumstances of …