65 paragraphs found
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of 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 commencing on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, those charged with governance in an audit of a financial …
Appendix 1 lists other Australian Auditing Standards containing subject‑matter specific requirements for written representations. The specific requirements for written representations of other Australian Auditing Standards do not limit the application of …
Audit evidence is the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. [1] Written representations are necessary information that the auditor requires in connection with the audit of the entity’s …
Although written representations provide necessary audit evidence, they do not provide sufficient appropriate audit evidence on their own about any of the matters with which they deal. Furthermore, the fact that management has provided reliable written …
The objectives of the auditor are: To obtain written representations from management and, where appropriate, those charged with governance that they believe that they have fulfilled their responsibility for the preparation of the financial report and for …