109 paragraphs found
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit or review of a financial report for a half-year, in accordance with the Corporations Act 2001 (Corporations Act); an audit or review of a financial report, …
Or ASQC 1 , as applicable. Auditing Standard ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements , issued in March 2021, replaces …
This Auditing Standard is operative for: audits or reviews of financial reports, for financial reporting periods commencing on or after 1 October 2021; and other assurance or related services engagements commencing on or after 1 October 2021. [Note: For …
This Auditing Standard sets out how AUASB Standards are to be understood, interpreted and applied. …
AUASB Standards are to be read and applied in conjunction with this Auditing Standard. (Ref: Para. A1-A2 ) …
The AUASB derives its functions and powers under section 227B of the Australian Securities and Investments Commission Act 2001 . The AUASB: makes Auditing Standards under section 336 of the Corporations Act for the purposes of the corporations …
‘Auditing and assurance standards for other purposes’ consists of standards that are designed for subject-specific areas. They include, for example, assurance engagements that relate to: reviews (other than a review by the independent auditor of the …
The AUASB issues the following types of standards (AUASB Standards) pursuant to its mandate under section 227B of the ASIC Act: Australian Standards on Quality Management (ASQMs); [4] Australian Auditing Standards (ASAs); [5] Standards on Review …