Document ID: chunk:federal_register_of_legislation:F2023C01130:body:0:p104
Version: federal_register_of_legislation:F2023C01130
Segment Type: other
Provision Reference: 
Character Range: 326071–328879

ASA 240, paragraphs 17–28.
[16]  See ASA 540 Auditing Accounting Estimates and Related Disclosures.
* See ASA 550 Related Parties.
[17]  See ASA 570 Going Concern.
[18]  See ASA 600 Special Considerations—Audits of a Group Financial Report.
[19] See paragraphs A37 and A38.
[20]  See ASA 500 Audit Evidence, paragraph 7.
[21]  See ASA 500, paragraphs A14–A17 and A21–A25.
[22]  See ASA 500, paragraph A16.
[23]  See ASA 260 Communication with Those Charged with Governance, paragraph 4(b).
[24]  See ASA 520 Analytical Procedures.
[25]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraphs 22-24.
[26]  See ASA 240, paragraph 16.
[27] See ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report, paragraph 14.
[28] See ASA 700 Forming an Opinion and Reporting on a Financial Report, paragraph 13(e).
[29]  See ASA 320 Materiality in Planning and Performing an Audit, paragraphs 10‒11.
[30]  See ASA 520, paragraph 5.
[31]  ASA 550 establishes requirements and provide guidance on the auditor's considerations relevant to related parties.
[32]  ASA 260, paragraphs A1 and A2, provide guidance on the identification of those charged with governance and explains that in some cases, some or all of those charged with governance may be involved in managing the entity.
[33]  See ASA 220, paragraphs 25-28.
[34]  See ASA 250, paragraph 13.
[35]  See ASA 330, paragraphs A1–A3.
[36]  See ASA 240, paragraph 19.
[37]  See ASA 610 Using the Work of Internal Auditors.
[38]  See ASA 570, paragraphs 19‒20.
[39]  See ASA 240, paragraph A28.
[40]  See ASA 330, paragraph 21.
[41]  See ASA 240, paragraphs 28 and A33.
[42]  See ASA 330, paragraph 8(b).
[43]  See ASA 330, paragraph 8(a).
[44] See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation.
[45]  See ASA 330, paragraphs 8–11.
[46]  Paragraphs 21(b), 22(b), 24(c), 25(c) and 26(d).
[47]  See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management, paragraph 8.
[48]  ASA 265, paragraphs A6‒A7 set out indicators of significant deficiencies, and matters to be considered in determining whether a deficiency, or a combination of deficiencies, in internal control constitute a significant deficiency.
[49]  See ASA 200, paragraph A3(a).
[50]  See ASA 330, paragraph 5.
[51]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[52]  See ASA 330, paragraphs 15 and 21.
[53]  See ASA 330, paragraph 7(b).
[54]  See ASA 260, paragraph 15.
[55]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report, paragraph 9.
[56]  See ASA 220, paragraphs 32 and A87-A89.
[57]  See ASA 600, paragraph 42.
[58]  See ASA 240, paragraphs 26–28.
[59]  See ASA 330,