121 paragraphs found
… As the basis for the auditor’s opinion, Australian Auditing Standards require the auditor to obtain reasonable …
Maintaining professional scepticism throughout the audit is necessary if the auditor is, for example, to reduce the risks of: Overlooking unusual circumstances. Over generalising when drawing conclusions from audit observations. Using inappropriate …
Professional scepticism is necessary to the critical assessment of audit evidence. This includes questioning contradictory audit evidence and the reliability of documents and responses to enquiries and other information obtained from management and those …
… in a document may have been falsified), the Australian Auditing Standards require that the auditor investigate …
… objectives of the auditor stated in paragraph 11 of this Auditing Standard. As with the overall objectives of the …
… knowledge and experience, within the context provided by auditing, accounting and ethical standards, in making …
… specific to smaller entities" included in some Australian Auditing Standards have been developed primarily with …
… The Australian Auditing Standards, taken together, provide the standards … the overall objectives of the auditor. The Australian Auditing Standards deal with the general responsibilities of …
… framework. An audit conducted in accordance with Australian Auditing Standards and relevant ethical requirements enables …
For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessed risks of material misstatement at the assertion level. For example, the greater the risks of material misstatement the auditor believes …