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

… relationships and transactions.  The requirements in this Auditing Standard are designed to assist the auditor in …

… This Auditing Standard applies to: an audit of a financial report …

… that may exist in a larger entity.  Accordingly, when auditing a smaller entity, the auditor may rely to a lesser …

… planned and performed in accordance with the Australian Auditing Standards. [5]   In the context of related parties, …

Depending upon the results of the auditor’s risk assessment procedures, the auditor may consider it appropriate to obtain audit evidence without testing the entity’s controls over related party relationships and transactions.  In some circumstances, …

… For the purposes of this Auditing Standard, the following terms have the meanings …

… shall include those required by paragraphs  21‑24 of this Auditing Standard.  (Ref: Para.  A31‑A34 ) …

… This Auditing Standard deals with the auditor’s responsibilities …