41 paragraphs found
ASA 505 [9 ] establishes requirements and provides guidance for performing external confirmation procedures. …
Depending on the circumstances, for example where information is obtained that raises doubt about the integrity and objectivity of the third party, the auditor may consider it appropriate to perform other audit procedures instead of, or in addition to, …
[Deleted by the AUASB. Refer ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims ] …
Depending on the applicable financial reporting framework, the entity may be required or permitted to disclose segment information in the financial report. The auditor’s responsibility regarding the presentation and disclosure of segment information is …
Depending on the circumstances, example of matters that may be relevant when obtaining an understanding of the methods used by management in determining segment information and whether such methods are likely to result in disclosure in accordance with the …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) . …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph A48 . …