11 paragraphs found
… The Australian Auditing Standards do not override law or regulation that … may need to tailor certain aspects of the communication of key audit matters in the auditor’s report required by ASA 701, for …
… The Auditor’s Responsibilities for the Audit of the Financial … with those charged with governance regarding, among other matters, the planned scope and timing of the audit and … report of listed entities and any other entities for which key audit matters are communicated in accordance with ASA …
… For audits of financial reports of listed entities, the auditor shall communicate key audit matters in the auditor’s report in accordance with ASA 701. …
… Law or regulation may require communication of key audit matters for audits of entities other than listed entities, …
… Auditors of public sector entities may also have the ability … pursuant to law or regulation to report publicly on certain matters, either in the auditor’s report or in a … may need to tailor certain aspects of the communication of key audit matters in the auditor’s report required by …
… complexity or public interest aspects. In such cases, an auditor of a public sector entity may be required by law or regulation or may otherwise decide to communicate key audit matters in the auditor’s report. …
… See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report. …
… The auditor may also decide to communicate key audit matters for other entities, including those that may be of …
… ASA 210 requires the auditor to agree the terms of the audit engagement with … When the auditor is not otherwise required to communicate key audit matters, ASA 210 [32] explains that it may be helpful for …
… When the auditor is otherwise required by law or regulation or decides to communicate key audit matters in the auditor’s report, the auditor shall do so in …