41 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 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 specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330, [1] ASA 500 [2] and other relevant Australian Auditing Standards, with respect to certain aspects of …
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the: Existence and condition of inventory; and [Deleted by the AUASB. Refer ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims ] Presentation …
If inventory is material to the financial report, the auditor shall obtain sufficient appropriate audit evidence regardi ng the existence and condition of inventory by: Attendance at physical inventory counting, unless impracticable, to: (Ref: Para . …
If physical inventory counting is conducted at a date other than the date of the financial report, the auditor shall, in addition to the procedures required by paragraph 4 of this Auditing Standard, perform audit procedures to obtain audit evidence about …