37 paragraphs found
… procedure contained within a relevant requirement in this Auditing Standard, the auditor shall: if possible, perform …
Consistent with ASA 700 paragraph 46 , under the Corporations Act 2001 the auditor of a company or registered scheme is required to sign the auditor’s review report in both their own name and the name of their firm [section 324AB(3)] or the name of the …
Where this is the case, the public sector auditor cannot avoid such an obligation and, consequently, may not be in a position not to accept, or to withdraw from a review engagement. The public sector auditor also may not be in the position to resign from …
A review ordinarily does not require tests of the accounting records through inspection, observation or confirmation. Procedures for performing a review of a financial report ordinarily are limited to making enquiries, primarily of persons responsible …
… the auditor’s responsibilities as described in this Auditing Standard for coming to the conclusion remain the …
… An auditor conducting a review engagement under this auditing standard is not required to comply with ASA 720 [*] …
Written agreement of the terms of the engagement helps to avoid misunderstandings regarding the nature of the engagement and, in particular, the objective and scope of the review, the responsibilities of management and, where appropriate, those charged …