64 paragraphs found
… This Auditing Standard is written in the context of an audit of a … Accordingly, the objectives of the auditor in this Auditing Standard are to be understood in the context of the … of ASA 200. [1] The requirements in the Australian Auditing Standards are designed to enable the auditor to …
In relation to many matters in the other information, the auditor’s recollection of the audit evidence obtained and conclusions reached in the audit may be sufficient to enable the auditor to consider whether there is a material inconsistency between the …
… or regulatory requirements in addition to the Australian Auditing Standards. Where this is the case, the auditor may … auditor’s report that differs from that described in this Auditing Standard. Consistency in the auditor’s report, … the audit has been conducted in accordance with Australian Auditing Standards, promotes credibility in the global …
… This Auditing Standard also applies, as appropriate, to an audit …
The auditor may determine that referring to relevant audit documentation or making enquiries of relevant members of the engagement team or relevant component auditors is appropriate as a basis for the auditor’s consideration of whether a material …
… the requirements of ASA 230 [4] as it applies to this Auditing Standard, the auditor shall include in the audit … Documentation of the procedures performed under this Auditing Standard; and The final version of the other … the auditor has performed the work required under this Auditing Standard. …
… a section addressing the reporting requirements under this Auditing Standard. …
Whether, and if so the extent to which, the auditor refers to relevant audit documentation, or makes enquiries of relevant members of the engagement team or relevant component auditors is a matter of professional judgement. However, it may not be …
It may be more difficult for the auditor to challenge management on matters of judgement than on those of a more factual nature. However, there may be circumstances where the auditor concludes that the other information contains a statement that is not …