… This Auditing Standard applies to:  an audit of a financial …

… This Auditing Standard also applies, as appropriate, to an audit …

… This Auditing Standard deals with the auditor’s responsibility to … and regulations in an audit of a financial report.  This Auditing Standard does not apply to other assurance …

In the public sector, there may be additional audit responsibilities with respect to the consideration of laws and regulations which may relate to the audit of the financial report or may extend to other aspects of the entity’s …

The objectives of the auditor are: To obtain sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations generally recognised to have a direct effect on the determination of material amounts and disclosures …

… The auditor is required by this Auditing Standard to remain alert to the possibility that …

… In this Auditing Standard, differing requirements are specified for …

Because the effect on a financial report of laws and regulations can vary considerably, written representations provide necessary audit evidence about management’s knowledge of identified or suspected non‑compliance with laws and regulations, whose …

Audit procedures applied to form an opinion on the financial report may bring instances of non‑compliance or suspected non‑compliance with laws and regulations to the auditor’s attention.  For example, such audit procedures may include: Reading minutes; …