41 paragraphs found
… a financial report conducted in accordance with Australian Auditing Standards is not designed to, and therefore does …
… and applied, to explain to members that Australian Auditing Standards contain mandatory requirements relating … to the planning, conduct and reporting of an audit. Each Auditing Standard describes the procedures to be performed …
… The auditor conducts an audit in accordance with Australian Auditing Standards, as required by the Act. The auditor is … required to conduct an audit in accordance with Australian Auditing Standards, having regard to the requirements of …
While responses given by the auditor will be supported by sufficient appropriate audit evidence, there is no obligation to take audit files into the AGM. The level of detail relating to specific issues, as contained in audit files, is not appropriate in …
Questions which relate to specific audit procedures and/or in relation to specific parts of the financial report are addressed by reference to the fact that the auditor’s report relates to the financial report taken as a whole. In this context, it may not …
… the most appropriate audit approach under the Australian Auditing Standards. …
… There is no equivalent International Standard on Auditing or International Auditing Practice Statement to this Guidance Statement. …
… inform members of the requirements mandated by Australian Auditing Standards, relevant requirements of the Act and the … further opportunity to explain that adherence to Australian Auditing Standards and professional ethics promote quality …
In accordance with ASA 300 [16] the auditor exercises professional judgement to assess audit risk and to design audit procedures to ensure audit risk is reduced to an acceptable level. The auditor’s assessment of risk requires as prerequisites both a …
… auditor conducting an audit in accordance with Australian Auditing Standards is responsible for obtaining reasonable … planned and performed in accordance with Australian Auditing Standards. The auditor considers the risks of …