113 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 ending on or after 15 December 2016. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Australian Standard on Auditing deals with the auditor’s responsibilities relating to other information, whether financial or non‑financial information (other than the financial report and the auditor’s report thereon), included in an entity’s annual …
This Auditing Standard is written in the context of an audit of a financial report by an independent auditor. Accordingly, the objectives of the auditor in this Auditing Standard are to be understood in the context of the overall objectives of the …
This Auditing Standard requires the auditor to read and consider the other information because other information that is materially inconsistent with the financial report or the auditor’s knowledge obtained in the audit may indicate that there is a …
This Auditing Standard may also assist the auditor in complying with relevant ethical requirements [2] [*] that require the auditor to avoid being knowingly associated with information that the auditor believes contains a materially false or misleading …
Other information may include amounts or other items that are intended to be the same as, to summarise, or to provide greater detail, about amounts or other items in the financial report, and other amounts or other items about which the auditor has …
The auditor’s responsibilities relating to other information (other than applicable reporting responsibilities) apply regardless of whether the other information is obtained by the auditor prior to, or after, the date of the auditor’s …
This Auditing Standard does not apply to: Preliminary announcements of financial information; or Securities offering documents, including …