49 paragraphs found
… The AUASB has adopted certain drafting principles in making Auditing Standards under the Australian regulatory environment, wherein the Auditing Standards are legally enforceable and registered as …
… This Auditing Standard is operative for: audits or reviews of … Standard, see Compilation Details.] Early adoption of this Auditing Standard is permitted prior to this date. …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards . …
… purposes, ASQM 1 and ASQM 2 are included in legislation as “Auditing Standards”. …
… Australian Auditing Standards (ASAs) means the suite of auditing standards issued by the AUASB, comprising: Auditing Standards made under section 336 of the …
… For the purposes of this Auditing Standard, the following terms have the meanings …
… See APES 210 Conformity with Auditing and Assurance Standards , issued by the APESB. …
In Australia the term “government audit agencies” refers to State, Territory or Commonwealth Auditors-General. …
… The objective of the assurance practitioner is to use this Auditing Standard in order to understand, interpret and …