Document ID: chunk:federal_register_of_legislation:F2022C01152:reg:4:p63
Version: federal_register_of_legislation:F2022C01152
Segment Type: reg
Provision Reference: reg 4 (pt 63/63)
Character Range: 193506–195256

Accounting Standard AASB 13 Fair Value Measurement.
38 See ASA 315, paragraph 22(b).
[39]  See Accounting Standard AASB 13, paragraph 63.
[40]  See ASA 315, Appendix 3.
[41]  See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraph 33(b)(ii).
[42]  See ASA 560 Subsequent Events, paragraph 14.
[43]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraphs 25-26 and ASA 300 Planning an Audit of a Financial Report, paragraph 8(e).
[44]  See ASA 620 Using the Work of an Auditor's Expert.
[45]  See ASA 315, paragraphs 31 and 34.
[46] See ASA 330, paragraph 7(b).
[47]  See ASA 315, paragraph 31(a).
[48]  See ASA 315, paragraph 37.
[49]  See ASA 570 Going Concern.
[50]  See ASA 500, paragraph A1.
[51]  See ASA 330, paragraph 7(b), A19.
[52]  See ASA 330, paragraph 21.
[53]  See ASA 560, paragraph 6.
[54]  See ASA 560, paragraph 8.
[55]  See ASA 315, paragraph 16.
[56]  See ASA 500, paragraph 9.
[57]  See Accounting Standard AASB 13, paragraph 92.
[58]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[59]  See ASA 500, Paragraph A31.
[60]  See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation.
[61]  See ASA 700, paragraph 11.
[62]  See ASA 240, paragraph 33(b).
[63]  See ASA 330, paragraph A60.
[64]  See also ASA 315, paragraph 37.
[65]  See ASA 450, paragraph A17.
[66]  See ASA 450, paragraph A22.
[67]  See ASA 700, paragraph 14.
[68]  See ASA 705, paragraphs 22–23.
[69]  See ASA 260, paragraph 16(a).
[70]  See ASA 265, paragraph 9.
[71]  See ASA 315, paragraphs 38 and A237–A241.
[72]  See ASA 330, paragraphs 28 and A63.
[73]  See ASA 230, paragraph 8(c).