55 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 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s responsibility to plan an audit of a financial report. This Auditing Standard is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately …
Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Adequate planning benefits the audit of a financial report in several ways, including the following: (Ref: Para. A1‑A3) Helping the …
The objective of the auditor is to plan the audit so that it will be performed in an effective manner. …
The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members. …
The auditor shall undertake the following activities at the beginning of the current audit engagement: Performing procedures required by ASA 220 regarding the continuance of the client relationship and the specific audit engagement; [1] Evaluating …