118 paragraphs found
Maintaining professional scepticism throughout the audit is necessary if the auditor is, for example, to reduce the risks of: Overlooking unusual circumstances. Over generalising when drawing conclusions from audit observations. Using inappropriate …
Professional scepticism is necessary to the critical assessment of audit evidence. This includes questioning contradictory audit evidence and the reliability of documents and responses to enquiries and other information obtained from management and those …
… in a document may have been falsified), the Australian Auditing Standards require that the auditor investigate …
… specific to smaller entities included in the Australian Auditing Standards have been developed primarily with …
… objectives of the auditor stated in paragraph 11 of this Auditing Standard. As with the overall objectives of the …
… knowledge and experience, within the context provided by auditing, accounting and ethical standards, in making …
… The Australian Auditing Standards, taken together, provide the standards … the overall objectives of the auditor. The Australian Auditing Standards deal with the general responsibilities of …
… provides further explanation of the requirements of an Auditing Standard and guidance for carrying them out. In … to the proper application of the requirements of an Auditing Standard. The application and other explanatory … provide background information on matters addressed in an Auditing Standard. …
… framework. An audit conducted in accordance with Australian Auditing Standards and relevant ethical requirements enables …
For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessed risks of material misstatement at the assertion level. For example, the greater the risks of material misstatement the auditor believes …