195 paragraphs found
Other financial information means historical financial information and information other than historical financial information (for example, prospective financial …
Partner means any individual with authority to bind the firm with respect to the performance of an audit, review, other assurance engagement or related services engagement. Partner should be read as referring to a public sector equivalent where …
AUASB Standards means standards issued by the AUASB, comprising: Australian Auditing Standards, which means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the Corporations Act 2001 ; ASA 805 …
Reasonable assurance means a high, but not absolute, level of assurance. …
[Footnote deleted by the AUASB. Refer Aus 12.5 , Aus 12.6 and Aus 12.9] …
See ASA 610 Using the Work of Internal Auditors , paragraph Aus 1.2 . The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing …