74 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 ending on or after 15 December 2016 . [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
The Australian Standards on Auditing in the 100–700 series apply to an audit of a financial report. This Auditing Standard deals with special considerations in the application of those Australian Auditing Standards to an audit of a financial report …
This Auditing Standard is written in the context of a financial report prepared in accordance with a special purpose framework. ASA 805 [1] deals with special considerations relevant to an audit of a single financial statement or of a specific element, …
This Auditing Standard does not override the requirements of the other Auditing Standards; nor does it purport to deal with all special considerations that may be relevant in the circumstances of the …
ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. …
The objective of the auditor, when applying Australian Auditing Standards in an audit of a financial report prepared in accordance with a special purpose framework, is to address appropriately the special considerations that are relevant to: The …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …