30 paragraphs found
… in accordance with the requirements of the Australian Auditing Standards until: The end of seven years after the …
What constitutes sufficient and appropriate technical expertise, experience and authority depends on the circumstances of the engagement. For example, the engagement quality control reviewer for an audit of a financial report of a listed entity is …
In the public sector, a statutorily appointed auditor (for example, an Auditor‑General, or other suitably qualified person appointed on behalf of the Auditor‑General) may act in a role equivalent to that of engagement partner with overall responsibility …
… Other pronouncements issued by Auditing and Assurance Standards Board (AUASB) set out …
The firm shall comply with each requirement of this Standard unless, in the circumstances of the firm, the requirement is not relevant to the services provided in respect of audits and reviews of financial reports, audits and reviews of other financial …
Other matters relevant to evaluating the significant judgements made by the engagement team that may be considered in an engagement quality control review of an audit of a financial report of a listed entity include: Significant risks identified during …
… audit or review conducted in accordance with the Australian Auditing Standards. …
Relevant law or regulation, other than the Corporations Act 2001 , may require the retention of audit working papers for specified …