62 paragraphs found
See ASA 250, Consideration of Laws and Regulations in an Audit of a Financial Report , paragraphs A28–A34 …
… See ASA 540 Auditing Accounting Estimates and Related Disclosures , …
Examples of possible audit procedures to address the assessed risks of material misstatement due to fraud, including those that illustrate the incorporation of an element of unpredictability, are presented in Appendix 2. The appendix includes examples of …
Relevant ethical requirements may provide guidance on communications with a proposed successor auditor. See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
In some cases, the auditor may consider it appropriate to communicate with those charged with governance when the auditor becomes aware of fraud involving employees other than management that does not result in a material misstatement. Similarly, those …
(Ref: Para. A50 ) The following are examples of circumstances that may indicate the possibility that the financial report may contain a material misstatement resulting from fraud. Discrepancies in the accounting records, including: Transactions that are …
… shall perform the procedures in paragraphs 18‑25 of this Auditing Standard to obtain information for use in …
Irrespective of the auditor’s assessment of the risks of management override of controls, the auditor shall design and perform audit procedures to: Test the appropriateness of journal entries recorded in the general ledger and other adjustments made in …
… may differ from or go beyond this and other Australian Auditing Standards, such as: (Ref: Para. A6 ) Responding to … auditor’s work in accordance with this and other Australian Auditing Standards (e.g., regarding the integrity of …
See ASA 230 Audit Documentation , paragraphs 8‑11 and paragraph A6 . …