74 paragraphs found
… an entity, relevant to an audit engagement are contained in Auditing ASA 570 , and may be helpful in performing a going …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 13(k) for further guidance …
When there is no audit or review report on the source from which the unadjusted financial information has been extracted, it is necessary for the assurance practitioner to perform procedures in relation to the appropriateness of that source. Factors that …
When there is no audit or review report on the source from which the unadjusted financial information has been extracted, it is necessary for the assurance practitioner to perform procedures in relation to the appropriateness of that source. Factors that …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report for guidance on material inconsistencies in an audit engagement, which may be helpful in assurance …
In addition to the requirements in paragraph 52 of this ASAE, the assurance practitioner’s procedures to determine whether the responsible party has extracted the source of the prospective financial information from an appropriate source shall include: …
The concepts and discussions on evaluating misstatements in an audit engagement are contained in ASA 450 Evaluation of Misstatements Identified during the Audit ; paragraph A2 , which may be useful to assurance practitioners when evaluating misstatements …
… relevant to an audit engagement are contained in Auditing Standard ASA 580 Written Representations , and may …
… relevant to an audit engagement are contained in Auditing ASA 520 Analytical Procedures , and may be helpful …
… AUASB Standards means standards issued by the Auditing and Assurance Standards Board (AUASB) comprising: Australian Auditing Standards; Standards on Review Engagements; …