74 paragraphs found
The assurance practitioner may: Request a copy of the audit or review report accompanying the unadjusted financial information and, if obtained, read it to understand if the report was modified or unmodified. If the report was modified, understand the …
The assurance practitioner may: request a copy of the audit or review report accompanying the unadjusted financial information and, if obtained, read it to understand if the report was modified or unmodified. If the report was modified, understand the …
… audit or review was conducted in accordance with Australian Auditing Standards; and what type of audit opinion or review …
This ASAE does not require the assurance practitioner to perform an audit or review of the source from which the unadjusted financial information has been extracted as part of the engagement, if such an audit or review has not already been …
… relevant to an audit engagement are contained in Auditing Standard ASA 230 Audit Documentation , and may be …
The other assurance practitioner may not permit reliance on a previously issued audit or review report, due to the fact that the report was prepared and issued for a purpose other than the subject of the current engagement. In the absence of the assurance …
… auditor relevant to an audit engagement are contained in Auditing Standard ASA 600 Special Considerations—Audits of a … Report (including the Work of Component Auditors) and Auditing Standard ASA 610 Using the Work of Internal …
… audit or review was conducted in accordance with Australian Auditing Standards; and what type of audit opinion or review …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 13(k) for further guidance …
See ASA 530 Audit Sampling , which describes audit sampling techniques, and may be useful to assurance practitioners when performing an assurance engagement involving …