40 paragraphs found
… and explanatory guidance are provided in the Australian Auditing Standards. The RSE auditor is required to comply with all requirements in each of the Auditing Standards relevant to the financial statement audit … when conducting an audit in accordance with the Australian Auditing Standards. …
… is likely to be relevant in the context of the engagement. Auditing Standard ASA 610 Using the Work of Internal …
… evidence relevant to an audit engagement are contained in Auditing Standard ASA 500 Audit Evidence , and may be …
… evidence relevant to an audit engagement are contained in Auditing Standard ASA 500 Audit Evidence , and may be …
Refer to apra.gov.au website (Superannuation/Reporting Framework) for the latest version of the Prudential Standard SPS 310 Audit and Related Matters – Audit Report Form. This form is reviewed and updated annually as required by …
… and the Conduct of an Audit in Accordance with Australian Auditing Standard , paragraphs 18 to 24 and APES 210 Conformity with Auditing and Assurance Standards . …
… This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide …
Refer to apra.gov.au website (Superannuation/Reporting Framework) for the latest version of the Prudential Standard SPS 310 Audit and Related Matters – Audit Report Form. This form is reviewed and updated annually as required by …
SPS 510 requires the RSE to have in place an independent and adequately resourced internal audit function. [16] SPS 510 and APRA Prudential Practice Guide SPG 200 Risk Management set out the requirements and provide guidance to RSEs in relation to …