Document ID: chunk:federal_register_of_legislation:F2023C01120:reg:3:p12
Version: federal_register_of_legislation:F2023C01120
Segment Type: reg
Provision Reference: reg 3 (pt 12/12)
Character Range: 42387–43967

the Work of Component Auditors) – paragraph 59

      * ASA 610 Using the Work of Internal Auditors – paragraph 36

      * ASA 720 The Auditor's Responsibilities Relating to Other Information – paragraph 25

[*]  Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted.
[#]  Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
[1]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph 11.
[2] See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraphs 29-34.
[3] See ASQM 2 Engagement Quality Reviews.
[4] 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, paragraph A135.
[5] See ASA 220, paragraph 29.
[6] See ASA 315, paragraph 12(l).
[7]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[8] See ASA 220, paragraphs 29-34.
[9]  See ASA 320 Materiality in Planning and Performing an Audit.
   See ASA 200, paragraph Aus 23.1.
[10] See ASA 200, paragraph 22.
[11] See ASA 610 Using the Work of Internal Auditors, paragraph 2.
[12] See ASA 560 Subsequent Events, paragraph 14.
[13] See ASA 220, paragraphs 29-34.
[14] See ASQM 1, paragraph 31(f).
[15] See ASQM1, paragraph A83.
[16] See ASQM 1, paragraph 31(f).
[17] See ASQM 1, paragraph A85.