55 paragraphs found
This appendix provides examples of matters the auditor may consider in establishing the overall audit strategy. Many of these matters will also influence the auditor’s detailed audit plan. The examples provided cover a broad range of matters applicable to …
See ASA 610 Using the Work of Internal Auditors , paragraph Aus 1.2 . The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) , paragraphs 21-23 and 40(c) …