49 paragraphs found
AUASB Standards are: neutral with respect to the sector and size of the entity subject to the engagement; and intended to be applied, as appropriate, to all audit, review, assurance and related service engagements conducted by an external firm in both the …
… Standards in conjunction with paragraphs 12 and 13 of this Auditing Standard. …
For example, see ASA 220 Quality Management for an Audit of Financial Statements . …
… to read the AUASB Standard in conjunction with this Auditing Standard. …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements. …
However, for audits or reviews conducted in accordance with the Corporations Act, where in rare and exceptional circumstances, factors outside the assurance practitioner’s control prevent the practitioner from complying with an essential procedure …
See ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information . …
… is set out in the introduction to each ASQM. Australian Auditing Standards (ASAs) ASAs, whilst developed in the …
The responsibilities of public sector assurance practitioners may be affected by the mandate applying to the engagement, or by obligations on public sector entities arising from law, regulation or other authority (such as ministerial directives, …