54 paragraphs found
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330, [1] ASA 500 [2] and other relevant Australian Auditing Standards, with respect to litigation and claims …
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the completeness of litigation and claims involving the …
The auditor shall design and perform audit procedures in order to identify litigation and claims involving the entity which may give rise to a risk of material misstatement, including: (Ref: Para. A1‑Aus A4.1 ) Enquiry of management and, where …
If the auditor assesses a risk of material misstatement regarding litigation or claims that have been identified, or when audit procedures performed indicate that other material litigation or claims may exist, the auditor shall endeavour to, in addition …