49 paragraphs found
… Audit documentation that meets the requirements of this Auditing Standard and the specific documentation requirements of other relevant Australian Auditing Standards provides: Evidence of the auditor’s … was planned and performed in accordance with Australian Auditing Standards and applicable legal and regulatory …
The form, content and extent of audit documentation depend on factors such as: The size and complexity of the entity. The nature of the audit procedures to be performed. The identified risks of material misstatement. The significance of the audit …
… a reasonable understanding of: Audit processes; Australian Auditing Standards and applicable legal and regulatory … The business environment in which the entity operates; and Auditing and financial reporting issues relevant to the …
Audit documentation may be recorded on paper or on electronic or other media. Examples of audit documentation include: Audit programs. Analyses. Issues memoranda. Summaries of significant matters. Letters of confirmation and representation. …
An example of a circumstance in which the auditor may find it necessary to modify existing audit documentation or add new audit documentation after file assembly has been completed is the need to clarify existing audit documentation arising from comments …
… This Auditing Standard also applies, as appropriate, to an audit …
… audit procedures performed to comply with the Australian Auditing Standards and applicable legal and regulatory …
The auditor shall assemble the audit documentation in an audit file and complete the administrative process of assembling the final audit file on a timely basis after the date of the auditor’s report. …
If, in exceptional circumstances, the auditor performs new or additional audit procedures or draws new conclusions after the date of the auditor’s report, the auditor shall document: (Ref: Para. A20) The circumstances encountered; The new or additional …