41 paragraphs found
… ASA 200 states that Australian Auditing Standards are written in the context of an audit of … financial statement, the auditor shall adapt all Australian Auditing Standards relevant to the audit as necessary in the …
… This Auditing Standard does not override the requirements of the other Australian Auditing Standards; nor does it purport to deal with all …
… This Auditing Standard is operative for financial reporting … or items of a financial statement at a specific date, this auditing standard is effective for audits of such …
… Furthermore, Australian Auditing Standards are written in the context of an audit of …
… The objective of the auditor, when applying Australian Auditing Standards in an audit of a single financial …
… related disclosures, are interrelated. Accordingly, when auditing a single financial statement or a specific element …
… of an Audit in Accordance with International Standards on Auditing , paragraph 18 . …
The audited single financial statement or the audited specific element of a financial statement may be published together with the entity’s audited financial report. If the auditor concludes that the presentation of the single financial statement or of …
… relating to other information. In the context of this Auditing Standard, reports containing or accompanying the …