107 paragraphs found
In group audits when there are multiple sources of relevant ethical requirements, including those pertaining to independence, the reference in the auditor’s report to the jurisdiction ordinarily relates to the relevant ethical requirements that are …
For audits of financial reports of listed entities, the auditor shall communicate key audit matters in the auditor’s report in accordance with …
Law or regulation may not require that the supplementary information be audited, and management may decide to ask the auditor not to include the supplementary information within the scope of the audit of the financial …
Law or regulation may require communication of key audit matters for audits of entities other than listed entities, for example, entities characterised in such law or regulation as public interest …
… that an audit conducted in accordance with Australian Auditing Standards will always detect a material …
… to the auditor’s responsibilities under the Australian Auditing Standards. For example, the auditor may be asked … control over financial reporting or other information. Auditing standards in the specific jurisdiction often …
ASA 210 requires the auditor to agree the terms of the audit engagement with management and those charged with governance, as appropriate, and explains that the roles of management and those charged with governance in agreeing the terms of the audit …
… the auditor’s report or, when law, regulation or Australian Auditing Standards expressly permit, referring to a website … of an audit conducted in accordance with Australian Auditing Standards, a reference is required to be included …
… Unless otherwise stated in an Auditing Standard, the auditor is permitted to apply the … before the operative date specified therein. Where an Auditing Standard is early adopted, all relevant conforming … early adopted. # Where the auditor elects to early adopt an Auditing Standard, the election may be recorded in the …