42 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. …
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted. …
This Auditing Standard is operative for financial reporting periods commencing 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 use of analytical procedures as substantive procedures (“substantive analytical procedures”). It also deals with the auditor’s responsibility to perform analytical procedures near the end of the audit that …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement , paragraph 14(b) . …
See ASA 330 The Auditor’s Responses to Assessed Risks , paragraphs 6 and 18. …
The objectives of the auditor are: To obtain relevant and reliable audit evidence when using substantive analytical procedures; and To design and perform analytical procedures near the end of the audit that assist the auditor when forming an overall …
For purposes of the Australian Auditing Standards, the term “ analytical procedures ” means evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Analytical procedures also encompass …