… The Australian Auditing Standards apply to group audits.  This Auditing Standard deals with special considerations that …

… evidence for the group audit, but the requirements of this Auditing Standard nevertheless apply.  (Ref: Para. A1) …

When performing work on the financial information of a component for a group audit, the component auditor is subject to ethical requirements that are relevant to the group audit.  Such requirements may be different or in addition to those applying to the …

… preparing the group financial report.  Differences in the auditing and other standards applied by the component …

… at the component level  meet the requirements of this Auditing Standard. …

What parts of the audit documentation of the component auditor will be relevant to the group audit may vary depending on the circumstances.  Often the focus is on audit documentation that is relevant to the significant risks of material misstatement of …

The group engagement partner’s review of the overall group audit strategy and group audit plan is an important part of fulfilling the group engagement partner’s responsibility for the direction of the group audit …

… engagement team may not detect this misstatement.  This Auditing Standard explains the matters that the group …

Group audit means the audit of a group financial report. …

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