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

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

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

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

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, …

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

… 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 …