Document ID: chunk:federal_register_of_legislation:F2022C01186:reg:14:p30
Version: federal_register_of_legislation:F2022C01186
Segment Type: reg
Provision Reference: reg 14 (pt 30/30)
Character Range: 96984–99339

in Accordance with Special Purpose Frameworks, paragraph 8.
[7]  See ASA 210, paragraph 6(b).
[8]  See paragraph A59 of this Auditing Standard.
[*]  See ASA 102 Compliance with Ethical Requirements when Performing Audits or Reviews and Other Assurance Engagements.
[9]  See ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements.
[10]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraph 3.
[11]  See ASQM 1, paragraph 29.
[12]  See ASA 220, paragraphs 16‒21.
[13]  See ASA 220, paragraph A10.
[14]  See ASA 500 Audit Evidence, paragraphs 7-9.
[15]  See ASA 240, paragraph 13; ASA 500, paragraph 11; and ASA 505 External Confirmations, paragraphs 10-11 and 16.
[16]  See ASA 220, paragraph 35.
[17]  See ASA 230, paragraph 8.
[18]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement, paragraph 16.
[19]   See ASA 330 The Auditor's Responses to Assessed Risks, paragraphs 7-17.
[20]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement.
[21]  See ASA 330, paragraph 7(b).
[22]  See ASA 330, paragraph 6.
23 See ASA 300 Planning an Audit of a Financial Report.
[24]  See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, and ASA 700 Forming an Opinion and Reporting on a Financial Report, paragraph 12.
[* ]*  Issued by the Australian Accounting Standards Board, (June 2014).
[25]  See ASA 315, paragraphs 13-18.
[26]  See ASA 330; ASA 500; ASA 520 Analytical Procedures; and ASA 530 Audit Sampling.
[27]  See ASA 550 Related Parties.
[28]  See ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report.
[29]  See ASA 570 Going Concern.
[* ]*  Issued by the Auditing and Assurance Standards Board (September 2018).
[30]  See ASA 610 Using the Work of Internal Auditors, paragraph 2.
[31]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report, paragraph 13.
[32]  See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management, paragraph 9.
[33]  See ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information, paragraph 13.
[34]  See ASA 230, paragraph 12.