49 paragraphs found
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 11 . …
… is not relevant [10] only in the cases where: The entire Auditing Standard is not relevant (for example, if an entity …
… For the purposes of this Auditing Standard, the following terms have the meanings …
ASQC 1 requires firms to establish policies and procedures for the timely completion of the assembly of audit files. [14] An appropriate time limit within which to complete the assembly of the final audit file is ordinarily not more than 60 days after …
Relevant legislation or regulation, other than the Corporations Act 2001 , may require the retention of audit working papers for specified …
… was planned and performed in accordance with Australian Auditing Standards and applicable legal and regulatory …
Oral explanations by the auditor, on their own, do not represent adequate support for the work the auditor performed or conclusions the auditor reached, but may be used to explain or clarify information contained in the audit …
The auditor need not include in audit documentation superseded drafts of working papers and financial reports, notes that reflect incomplete or preliminary thinking, previous copies of documents corrected for typographical or other errors, and duplicates …
The auditor shall prepare audit documentation on a timely basis. (Ref: Para. A1) …
… 1) This appendix identifies paragraphs in other Australian Auditing Standards that contain specific documentation … application and other explanatory material in Australian Auditing Standards. ASA 210 Agreeing the Terms of Audit … Identified During the Audit – paragraph 15 ASA 540 Auditing Accounting Estimates and Related Disclosures – …