Communicating Key Audit Matters in the Independent Auditor’s Report

Audit Sampling

Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)

Auditing Accounting Estimates and Related Disclosures

Consideration of Laws and Regulations in an Audit of a Financial Report

Evaluation of Misstatements Identified during the Audit

Using the Work of an Auditor’s Expert

Preamble to AUASB Standards

Special Considerations in the Audit of Compliance Plans of Managed Investment Schemes