30 paragraphs found
Relevant law or regulation, other than the Corporations Act 2001 , may require the retention of audit working papers for specified …
Relevant ethical requirements and the Corporations Act 2001 require the rotation of the engagement partner, the engagement quality control reviewer, and other key audit partners in respect of certain …
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 …
In the specific case of audit engagements, the retention period would ordinarily be no shorter than five years from the date of the auditor’s report, or, if later, the date of the group auditor’s …
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 firm shall establish policies and procedures requiring, for appropriate engagements, an engagement quality control review that provides an objective evaluation of the significant judgements made by the engagement team and the conclusions reached in …
Engagement quality control review means a process designed to provide an objective evaluation, on or before the date of the report, of the significant judgements the engagement team made and the conclusions it reached in formulating the report. The …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information . …
… For the purposes of this Auditing Standard , the following terms have the meanings …
Criteria for determining which engagements other than audits of financial reports of listed entities are to be subject to an engagement quality control review may include, for example: The nature of the engagement, including the extent to which it …