93 paragraphs found
The requirements in this Auditing Standard are designed to assist the auditor in identifying material misstatement of the financial report due to non‑compliance with laws and regulations. However, the auditor is not responsible for preventing …
The auditor is responsible for obtaining reasonable assurance that the financial report, taken as a whole, is free from material misstatement, whether due to fraud or error. [1] In conducting an audit of the financial report, the auditor takes into …
This Auditing Standard distinguishes the auditor’s responsibilities in relation to compliance with two different categories of laws and regulations as follows: (Ref: Para. A6 , A12–A13 ) The provisions of those laws and regulations generally recognised …
In this Auditing Standard, differing requirements are specified for each of the above categories of laws and regulations. For the category referred to in paragraph 6(a) , the auditor’s responsibility is to obtain sufficient appropriate audit evidence …
The auditor is required by this Auditing Standard to remain alert to the possibility that other audit procedures applied for the purpose of forming an opinion on the financial report may bring instances of non‑compliance to the auditor’s attention. …
The auditor may have additional responsibilities under law, regulation or relevant ethical requirements regarding an entity’s non‑compliance with laws and regulations, which may differ from or go beyond this Auditing Standard, such as: (Ref: Para. A8 ) …
See ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph …