Document ID: chunk:federal_register_of_legislation:F2023C01132:reg:23:p23
Version: federal_register_of_legislation:F2023C01132
Segment Type: reg
Provision Reference: reg 23 (pt 23/23)
Character Range: 73726–74572

ASA 240, Appendix 1.
[25] See ASA 330, which provides further guidance on considering the nature, timing and extent of further audit procedures.  ASA 240 establishes requirements and provides guidance on appropriate responses to assessed risks of material misstatement due to fraud.
[26] See ASA 330, paragraph 8(b).
  See, in particular, Framework for the Preparation and Presentation of Financial Statements (July 2004) and AASB 124 Related Party Disclosures.
[27] See ASA 500 Audit Evidence, paragraph 11.
[28]  See ASA 450 Evaluation of Misstatements Identified during the Audit, paragraph 11(a).  Paragraph A16 of ASA 450 provides guidance on the circumstances that may affect the evaluation of a misstatement.
[29]  See ASA 230, paragraph A8, which provides further guidance on the nature of significant matters arising during the audit.