… This Auditing Standard applies to: an audit of a financial report …

… This Auditing Standard also applies, as appropriate, to an audit …

… This Auditing Standard is operative for financial reporting …

… report, and communicate as required by the Australian Auditing Standards, in accordance with the auditor’s findings. …

… the intended users of the financial report, the Australian Auditing Standards require that the auditor disclaim an …

… 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 …

… 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 …

… An audit conducted in accordance with Australian Auditing Standards and relevant ethical requirements enables …

… 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 …

… As the basis for the auditor’s opinion, Australian Auditing Standards require the auditor to obtain reasonable …