64 paragraphs found from standard ASA 200.
… This Auditing Standard applies to: an audit of a financial report …
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… This Auditing Standard also applies, as appropriate, to an audit …
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… This Auditing Standard is operative for financial reporting …
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… report, and communicate as required by the Australian Auditing Standards, in accordance with the auditor’s findings. …
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… the intended users of the financial report, the Australian Auditing Standards require that the auditor disclaim an …
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… This Auditing Standard deals with the independent auditor’s … audit of a financial report in accordance with Australian Auditing Standards. Specifically, it sets out the overall … the scope, authority and structure of the Australian Auditing Standards, and includes requirements establishing …
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… Australian Auditing Standards are written in the context of an audit of … of other historical financial information. Australian Auditing Standards do not address the responsibilities of the … may differ from those established in the Australian Auditing Standards. Accordingly, while the auditor may find …
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… An audit conducted in accordance with Australian Auditing Standards and relevant ethical requirements enables …
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… oversight from those charged with governance. Australian Auditing Standards do not impose responsibilities on … However, an audit in accordance with Australian Auditing Standards is conducted on the premise that …
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… As the basis for the auditor’s opinion, Australian Auditing Standards require the auditor to obtain reasonable …
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