49 paragraphs found
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, …
Where an AUASB Standard does not include specific information to explain the status and authority of the paragraphs included within the standard, the terms explained below (for example, “Objectives”, “Requirements”, “Application and Other Explanatory …
The operative date stipulates the date from which the AUASB Standard is to be applied. For audits or reviews of financial reports, the operative date is stated in relation to a financial reporting period. The requirements of an AUASB Standard remain in …
… ASRE 2410 and ASRE 2415 are included in legislation as “Auditing Standards”. …
… ASRE 2410 and ASRE 2415 are included in legislation as “Auditing Standards”. …
… Standards on Quality Management (ASQMs); [4] Australian Auditing Standards (ASAs); [5] Standards on Review …
… Legislation or Regulation , are included in legislation as “Auditing Standards” – see paragraph 10(d) of this Preamble. …
… and a statement that the compilation is not a separate Auditing Standard made by the AUASB but a representation of …