114 paragraphs found
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102. [*] …
Staff means professionals, other than partners, including any experts the firm employs. …
Suitably qualified external person means an individual outside the firm with the competence and capabilities to act as an engagement partner, for example, a partner of another firm, or an employee (with appropriate experience) of a professional …
[Footnote deleted by the AUASB. Refer Aus 7.2, Aus 7.3 and Aus 7.4.] …
See ASA 620 Using the Work of an Auditor’s Expert , paragraph 6(a) . …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
For example, Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Public Accountants. …
The engagement partner shall take responsibility for the overall quality on each audit engagement to which that partner is assigned. …
Throughout the audit engagement, the engagement partner shall remain alert, through observation and making enquiries as necessary, for evidence of breaches of relevant ethical requirements by members of the engagement team. …
If matters come to the engagement partner’s attention through the firm’s system of quality control or otherwise that indicate that members of the engagement team have breached relevant ethical requirements, the engagement partner, in consultation with …