121 paragraphs found
Risks of material misstatement are assessed at the assertion level in order to determine the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence. …
… to comply with a relevant requirement. [33] Australian Auditing Standards do not call for compliance with a …
… In some cases, an Auditing Standard (and therefore all of its requirements) …
Because of the significance of the premise to the conduct of an audit, the auditor is required to obtain the agreement of management and, where appropriate, those charged with governance that they acknowledge and understand that they have the …
… the engagement team, or, as applicable, the firm. Where an Auditing Standard expressly intends that a requirement or …
… from the audit. These may be established by the Australian Auditing Standards or by applicable law or regulation. [2] …
… to the conduct of an audit in accordance with Australian Auditing Standards. That is, responsibility: For the …
To obtain reasonable assurance, the auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor’s opinion. …
… shall consider the requirement in paragraph 24 of this Auditing Standard. (Ref: Para. A81-Aus A81.1) …
The mandates for audits of financial reports of public sector entities may be broader than those of other entities. As a result, the premise, relating to management’s responsibilities, on which an audit of the financial report of a public sector entity …