49 paragraphs found
ASQM 1 deals with a firm’s responsibilities to design, implement and operate a system of quality management for audits or reviews of financial statements, or other assurance or related services …
… and Investments Commission Act 2001 . The AUASB: makes Auditing Standards under section 336 of the Corporations Act … of the corporations legislation; [2] and formulates auditing and assurance standards for other purposes. [3] …
… requirements may differ from the definition set out in this Auditing Standard. …
… Auditing Standards means auditing standards made under section 336 of the …
… “Australian Auditing Standards” is defined in paragraph 10(c) of this …
… are to be read and applied in conjunction with this Auditing Standard. (Ref: Para. A1-A2 ) …
For information on how the requirements in AUASB Standards are to be applied for: audits and reviews of historical financial reports and information – see ASA 200; [31] assurance engagements other than audits or reviews of historical financial information …
… Act, full compliance is required as a matter of law. [22] Auditing and assurance standards may also be issued or used for other purposes. Where auditing and assurance standards are used for purposes other …
… Engagement Quality Reviews are included in legislation as “Auditing Standards” – see paragraph 10(d) of this Preamble. …