164 paragraphs found
The examples provided cover a broad range of matters; however, not all matters are relevant to every group audit engagement and the list of examples is not exhaustive. Group-Wide Controls Group-wide controls may include a combination of the following: …
The examples provided cover a broad range of conditions or events; however, not all conditions or events are relevant to every group audit engagement and the list of examples is not exhaustive. A complex group structure, especially where there are …
Matters required by this Auditing Standard to be communicated to the component auditor are shown in italicised text. Matters that are relevant to the planning of the work of the component auditor: A request for the component auditor, knowing the context …
See ASA 610 Using the Work of Internal Auditors , paragraph 16-17 . …
See ASA 610 Using the Work of Internal Auditors , paragraph Aus 1.2 . …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods ending on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …