Document ID: chunk:federal_register_of_legislation:F2016C00028:reg:26:p47
Version: federal_register_of_legislation:F2016C00028
Segment Type: reg
Provision Reference: reg 26 (pt 47/47)
Character Range: 144674–146844

marketable securities.

      * Application of new accounting pronouncements.

      * Accounting measurements that involve complex processes.

      * Events or transactions that involve significant measurement uncertainty, including accounting estimates, and related disclosures.

      * Omission, or obscuring, of significant information in disclosures.

      * Pending litigation and contingent liabilities, for example, sales warranties, financial guarantees and environmental remediation.

[1]  See ASA 610 Using the Work of Internal Auditors, paragraph 14(a).
[2]  See ASA 230 Audit Documentation, paragraphs 8-11 and paragraph A6.
[3]  See ASA 320 Materiality in Planning and Performing an Audit.
[4]  See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraphs 12-24.
[5]  See ASA 260 Communication with Those Charged with Governance, paragraph 4(b).
[6]  The relevant requirements are contained in ASA 610.
[7]  See ASA 240, paragraph 19.
[8]  See ASA 240, paragraph 15.
[9]  See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information, paragraph 14.
[10]  See ASA 250 Consideration of Laws and Regulations in the Audit of a Financial Report, paragraph 12.
[11]  See ASA 550 Related Parties.
[12]  See ASA 550, paragraph A7.
[13]  See ASA 330 The Auditor's Responses to Assessed Risks.
[14]  See ASA 330, paragraphs A2-A3.
[15]  See paragraphs 19‒20 of ASA 570.
[16]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[17]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph 15.
[18]  See ASA 320 Materiality in Planning and Performing an Audit, paragraph A1.
[19]  See ASA 320, paragraph 4.
[20]  See ASA 330, paragraphs 15 and 21.
[21]  See ASA 240, paragraphs 25-27.
[22]  See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management, paragraph A7.
[23]  See ASA 330, paragraph 8.
[24]  See ASA 300 Planning an Audit of a Financial Report, paragraphs 7 and 9.
[25]  See ASA 330, paragraph 28.