59 paragraphs found
If, in the circumstances described in paragraphs A23 and A24 , the auditor concludes that it is not necessary to record certain terms of the audit engagement in an audit engagement letter, the auditor is still required by paragraph 11 to seek the written …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 13 . …
Deficiencies in the applicable financial reporting framework that indicate that the framework is not acceptable may be encountered after the audit engagement has been accepted. When use of that framework is prescribed by law or regulation, the …
… of the audit engagement referred to in paragraph 10 of this Auditing Standard, the auditor need not record them in a … its responsibilities as set out in paragraph 6(b) of this Auditing Standard. (Ref: Para. A23, A27‑A29) …
… with written representations required by other Australian Auditing Standards and, where necessary, written …
… For the purposes of this Auditing Standard, references to “management” should be read …
… of professional judgement. For purposes of the Australian Auditing Standards, the applicable financial reporting …
The roles of management and those charged with governance in agreeing the terms of the audit engagement for the entity depend on the governance structure of the entity and relevant law or …
If the terms of the audit engagement are changed, the auditor and management shall agree on and record the new terms of the engagement in an engagement letter or other suitable form of written …
A change in circumstances that affects the entity’s requirements or a misunderstanding concerning the nature of the service originally requested may be considered a reasonable basis for requesting a change in the audit …