Document ID: chunk:federal_register_of_legislation:F2023C01123:reg:9:p9
Version: federal_register_of_legislation:F2023C01123
Segment Type: reg
Provision Reference: reg 9 (pt 9/9)
Character Range: 29244–30144

Statements (July 2004).
[3]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement, paragraphs A191‑A192.
  [4]  See ASA 450, paragraph A16.
  [5]  See ASA 230 Audit Documentation, paragraphs 8-11 and paragraph A6.
[6]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph 11.
[7]  See ASA 200, paragraph 17.
[8]  See ASA 200, paragraph 13(c).
[9]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.
[10]  See ASA 330 The Auditor's Responses to Assessed Risks.
[11]  See ASA 450.
[12]  See ASA 700 Forming an Opinion and Reporting on a Financial Report.
[13]  See ASA 315, paragraph 28, requires the auditor to identify and assess the risk of material misstatement at the financial statement and assertion level.