121 paragraphs found
Consequently, it is necessary for the auditor to: Plan the audit so that it will be performed in an effective manner; Direct audit effort to areas most expected to contain risks of material misstatement, whether due to fraud or error, with …
The matter of difficulty, time, or cost involved is not in itself a valid basis for the auditor to omit an audit procedure for which there is no alternative or to be satisfied with audit evidence that is less than persuasive. Appropriate planning assists …
… financial report, the opinion required by the Australian Auditing Standards is on whether the financial report is … specifically stated otherwise, references in the Australian Auditing Standards to the auditor’s opinion cover both forms …
… For the purposes of this Auditing Standard, the following terms have the meanings …
Reasonable assurance means, in the context of an audit of a financial report, a high, but not absolute, level of assurance. …
… these differences, an audit in accordance with Australian Auditing Standards is conducted on the premise that …
… to “automated tools and techniques” included in some Auditing Standards (for example, ASA 315 ) have been …
… report, and communicate as required by the Australian Auditing Standards, in accordance with the auditor’s …
… Within a relevant Auditing Standard, there may be conditional requirements. …
… The Australian Auditing Standards refer to the proprietor of a smaller …