228 paragraphs found
The auditor’s report explains that the objectives of the auditor are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that …
The Appendix to this Auditing Standard provides illustrations of how the requirement in paragraph 38(c) , to provide a description of materiality, would be applied when the Australian Accounting Standards are the applicable financial reporting …
The auditor may also consider it useful to provide additional information in the description of the auditor’s responsibilities beyond what is required by paragraph 40(c) . For example, the auditor may make reference to the requirement in paragraph 9 of …
Including the information required by paragraphs 39–40 in an appendix to the auditor’s report or, when law, regulation or Australian Auditing Standards expressly permit, referring to a website of an appropriate authority containing such information may …
Paragraph 41 permits the auditor to include the statements required by paragraphs 39-40 describing the auditor’s responsibilities for the audit of the financial report in an appendix to the auditor’s report, provided that appropriate reference is made …
Paragraph 41 explains that the auditor may refer to a description of the auditor’s responsibilities located on a website of an appropriate authority, only if expressly permitted by law, regulation or Australian Auditing Standards. The information on the …
An appropriate authority could be the Auditing and Assurance Standards Board, a regulator, or an audit oversight body. Such organisations are well-placed to ensure the accuracy, completeness and continued availability of the standardised information. It …
When the auditor refers to a description of the auditor’s responsibilities on a website, the appropriate authority is The Auditing and Assurance Standards Board and the website address is http : //www . auasb . gov . au/Home . aspx …
Unless otherwise stated in an Auditing Standard, the auditor is permitted to apply the standard before the operative date specified therein. Where an Auditing Standard is early adopted, all relevant conforming and consequential amendments must also be …
In some jurisdictions, the auditor may have additional responsibilities to report on other matters that are supplementary to the auditor’s responsibilities under the Australian Auditing Standards. For example, the auditor may be asked to report certain …