Incorporating an element of unpredictability in the selection of the nature, timing and extent of audit procedures to be performed is important as individuals within the entity who are familiar with the audit procedures normally performed on engagements …

… This Auditing Standard applies to: an audit of a financial report …

… An auditor conducting an audit in accordance with Australian Auditing Standards is responsible for obtaining reasonable … planned and performed in accordance with Australian Auditing Standards. [3]   …

… This Auditing Standard also applies, as appropriate, to an audit …

… be effective in detecting fraud.  The requirements in this Auditing Standard are designed to assist the auditor in …

Legislation may require the auditor or a member of the audit team to maintain the confidentiality of information disclosed to the auditor, or a member of the audit team, by a person regarding contraventions or possible contraventions of the law. *   In …

… function. [17]   In carrying out the requirements of those Auditing Standards in the context of fraud, the auditor may …

The auditor’s responses to address the assessed risks of material misstatement due to fraud at the assertion level may include changing the nature, timing and extent of audit procedures in the following ways: The nature of audit procedures to be performed …

In the public sector, requirements for reporting fraud, whether or not discovered through the audit process, may be subject to specific provisions of the audit mandate or related law, regulation or other …

​The objectives of the auditor are: To identify and assess the risks of material misstatement of the financial report due to fraud; To obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through …