Audit committees (or similar subgroups with different names) exist in many jurisdictions.  Although their specific authority and functions may differ, communication with the audit committee, where one exists, has become a key element in the auditor’s …

While communication with those charged with governance may assist the auditor to plan the scope and timing of the audit, it does not change the auditor’s sole responsibility to establish the overall audit strategy and the audit plan, including the nature, …

ASA 300 [22] notes that, as a result of unexpected events, changes in conditions, or the audit evidence obtained from the results of audit procedures, the auditor may need to modify the overall audit strategy and audit plan and thereby the resulting …

… communication in an audit of a financial report, this Auditing Standard provides an overarching framework for the … be communicated, which complement the requirements of this Auditing Standard, are identified in other Australian Auditing Standards (see Appendix 1 of this Auditing …

The objectives of the auditor are: To communicate clearly with those charged with governance the responsibilities of the auditor in relation to the financial report audit, and an overview of the planned scope and timing of the audit; To obtain from those …

… This Auditing Standard deals with the auditor’s responsibility to … in an audit of a financial report.  Although this Auditing Standard applies irrespective of an entity’s … in managing an entity, and for listed entities.  This Auditing Standard does not establish requirements regarding …

… This Auditing Standard is written in the context of an audit of …

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

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

… specific matters required to be communicated by Australian Auditing Standards is an integral part of every audit.  Australian Auditing Standards do not, however, require the auditor to …