35 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 responsibilities relating to opening balances in an initial audit engagement. In addition to financial statement amounts, opening balances include matters requiring disclosure that existed at the beginning …
See ASA 710 Comparative Information—Corresponding Figures and Comparative Financial Reports . …
In conducting an initial audit engagement, the objective of the auditor is to obtain sufficient appropriate audit evidence about whether: Opening balances contain misstatements that materially affect the current period’s financial report; and …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Initial audit engagement means an engagement in which either: The financial report for the prior period was not audited; or The financial report for the prior period was audited by a predecessor …