Document ID: chunk:federal_register_of_legislation:F2023C01119:body:0:p42
Version: federal_register_of_legislation:F2023C01119
Segment Type: other
Provision Reference: 
Character Range: 119902–122838

in Accordance with Australian Auditing Standards, paragraphs 15‒16 and A20‒A24.
  [3]  "Engagement partner," "partner," and "firm" is to be read as referring to their public sector equivalents where relevant.
  [4]  See ASA 620 Using the Work of an Auditor's Expert, paragraph 6(a), defines the term "auditor's expert".
  [5]  [Footnote deleted by the AUASB.]
  [6]  See ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report.
  [7]  See ASA 300 Planning an Audit of a Financial Report, paragraph 11.
  [8]  See ASA 230 Audit Documentation, paragraph 8(c).
  [9]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
  [10]  See ASA 700 Forming an Opinion and Reporting on a Financial Report or ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
  [11]  See ASA 230, paragraphs 8–11 and A6.
  [12] See ASA 600 Special Considerations—Audits of a Group Financial Report(Including the Work of Component Auditors).
  [13]  See ASQM 1, paragraph 49(b).
  [14]  See ASQM 1, paragraph 49(a).
  [15]  ASA 200 requires the auditor to exercise professional judgment in planning and performing an audit of a financial report.
  [16]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement.
  [17]  See ASA 500 Audit Evidence, paragraph A10.
  [18] See ASA 200, paragraph A30.
  [19]  ASA 315 provides requirements related to risk assessment procedures.
  [20]  ASA 330 The Auditor's Responses to Assessed Risks, provides requirements related to further audit procedures, including tests of controls and substantive procedures.
  [21]  See ASA 500, paragraphs A14‒A25.
  [22] See ASA 520 Analytical Procedures.
  [23]  See ASQM 1, paragraph 16(v).
  [24]  See ASA 620, paragraphs 12–13 and ASA 610, paragraphs 21–25.
  [25]  See paragraph 35.
[*]  See The Accounting Professional & Ethical Standards Board's APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (APESB Code).
  [26]  See ASA 610, paragraph A41.
  [27]  See ASA 620, paragraphs 11(c) and A30.
  [28]  See ASA 200, paragraphs 14 and A16‒A19.
  [29]  See APESB Code, paragraph 330.3 A2.
  [30]  See ASA 700, paragraph 28(c).
  [31]  See ASA 210 Agreeing the Terms of Audit Engagements, paragraph 9.
  [32]  See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report.
  [33]  See ASA 260 Communication with Those Charged with Governance.
  [34]  See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management.
  [35]  See ASA 600, paragraph 3.
  [36]  See ASA 610, paragraph 15.
  [37]  See ASA 620, paragraph 9.
  [38]  See ASA 300, paragraph 9.
  [39] See ASA 230, paragraph 9(c).
  [40]  See ASA 701, paragraphs 9 and A14.
  [41]  See ASQM 2 Engagement Quality Reviews.
  [42]  See ASQM 1, paragraph 34(f).
  [43]  See ASA 700, paragraph 49.
  [44]     See ASQM 2, paragraph