62 paragraphs found
… For the purposes of this Auditing Standard, the following terms have the meanings …
… Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, …
The auditor shall include the following in the audit documentation of the auditor’s responses to the assessed risks of material misstatement required by ASA 330: [14] The overall responses to the assessed risks of material misstatement due to fraud at the …
ASA 330 requires the auditor, based on the audit procedures performed and the audit evidence obtained, to evaluate whether the assessments of the risks of material misstatement at the assertion level remain appropriate. [24] This evaluation is primarily …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph A53‑A54 . …
If, as a result of a misstatement resulting from fraud or suspected fraud, the auditor encounters exceptional circumstances that bring into question the auditor’s ability to continue performing the audit, the auditor shall: Determine the professional and …
Maintaining professional scepticism requires an ongoing questioning of whether the information and audit evidence obtained suggests that a material misstatement due to fraud may exist. It includes considering the reliability of the information to be used …
… to address the requirements in paragraph 33 of this Auditing Standard). …
… material misstatement due to fraud in accordance with this Auditing Standard may be carried out in conjunction with the …
Examples of exceptional circumstances that may arise and that may bring into question the auditor’s ability to continue performing the audit include: The entity does not take the appropriate action regarding fraud that the auditor considers necessary in …