62 paragraphs found
The discussion may include such matters as: An exchange of ideas among engagement team members about how and where they believe the entity’s financial report (including the individual financial statements and the disclosures) may be susceptible to …
Discussing the susceptibility of the entity’s financial report to material misstatement due to fraud with the engagement team: Provides an opportunity for more experienced engagement team members to share their insights about how and where the financial …
Unless all of those charged with governance are involved in managing the entity, if the auditor has identified or suspects fraud involving: Management; Employees who have significant roles in internal control; or Others where the fraud results in a …
… An audit performed in accordance with Australian Auditing Standards rarely involves the authentication of …
The auditor shall include in the audit documentation communications about fraud made to management, those charged with governance, regulators and …
For an audit engagement under the Corporations Act 2001 (the Act), the possibility of withdrawing from the engagement or resigning from the appointment as an auditor can only be made in accordance with the provisions of the Act, including in certain …
See ASA 450 Evaluation of Misstatements Identified during the Audit . …
… address the risk. When other independent auditors are auditing the financial report of one or more subsidiaries, …
If the auditor has concluded that the presumption that there is a risk of material misstatement due to fraud related to revenue recognition is not applicable in the circumstances of the engagement, the auditor shall include in the audit documentation the …