72 paragraphs found
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 commencing on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ASA 330 [1] and ASA 500 [2] . It does not address enquiries regarding litigation and claims, which are …
ASA 500 indicates that the reliability of audit evidence is influenced by its source and by its nature, and is dependent on the individual circumstances under which it is obtained. [4] That Auditing Standard also includes the following generalisations …
Other Auditing Standards recognise the importance of external confirmations as audit evidence, for example: ASA 330 discusses the auditor’s responsibility to design and implement overall responses to address the assessed risks of material misstatement at …
See ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims . …