… Australian Auditing Standards require that the auditor shall not represent compliance with Australian Auditing Standards unless the auditor has complied with all of the Australian Auditing Standards relevant to the audit. [21]   When law or …

… An audit in accordance with Australian Auditing Standards is conducted on the premise that … regulatory definition of such responsibilities.  Australian Auditing Standards do not override law or regulation in such …

… to applicable legislation, regulations, Australian Auditing Standards, and ethical and other pronouncements of … planned and performed in accordance with Australian Auditing Standards.  Arrangements regarding the planning and …

A request from the entity for the auditor to change the terms of the audit engagement may result from a change in circumstances affecting the need for the service, a misunderstanding as to the nature of an audit as originally requested or a restriction on …

If the auditor concludes that there is reasonable justification to change the audit engagement to a review or a related service, the audit work performed to the date of change may be relevant to the changed engagement; however, the work required to be …

… This Auditing Standard applies to: an audit of a financial report …

On recurring audits, the auditor shall assess whether circumstances require the terms of the audit engagement to be revised and whether there is a need to remind the entity of the existing terms of the audit engagement.  …

It is in the interests of both the entity and the auditor, that the auditor sends an audit engagement letter before the commencement of the audit to help avoid misunderstandings with respect to the audit.  In some countries, however, the objective and …

… engaged to perform an audit in accordance with Australian Auditing Standards may need to assess, in addition to the …