195 paragraphs found
Examples of independence requirements that may be applicable are addressed in the Corporations Act 2001 Part 2M.3 Division 3, and relevant ethical requirements. …
Written confirmation may be in paper or electronic form. By obtaining confirmation and taking appropriate action on information indicating a breach, the firm demonstrates the importance that it attaches to independence and makes the issue current for, …
A threat may be created as a result of an individual’s long association with: The entity and its operations; The entity’s senior management; or The underlying subject matter and subject matter information of the assurance …
This Standard applies to all firms of assurance practitioners in respect of audits and reviews of financial reports and other financial information, other assurance engagements and related services engagements. The nature and extent of the policies and …
The requirements of this Standard apply to a firm, not to the individual auditor(s) within the firm. …