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complying with any additional responsibilities under law, regulation or relevant ethical requirements regarding an entity's identified or suspected non‑compliance with laws and regulations that may provide further information that is relevant to the auditor's work in accordance with Australian Auditing Standards and evaluating the implications of such non‑compliance in relation to other aspects of the audit.

57.               As a result of the changes made above, paragraph references are re-numbered and references to these paragraphs are updated accordingly.
[1]  See, for example, Section 140.7 and Section 225.35 of APES 110 Code of Ethics for Professional Accountants.
[2]  See, for example, Sections 210.14 of APES 110 Code of Ethics for Professional Accountants.
[3]  See, for example, Sections 225.31 of APES 110 Code of Ethics for Professional Accountants.
[4]  ASA 200, paragraph 15
[5]  See Sections 225.21–225.22 of APES 110 Code of Ethics for Professional Accountants.
[6]  ASA 250, Consideration of Laws and Regulations in an Audit of a Financial Report, paragraphs A28-A34
[7]  See ASA 260, Communication with Those Charged with Governance, paragraph 7
  [*]  See, for example, Part 9.4AAA of the Corporations Act 2001.
  [8]  See ASA 200, paragraph 15.
  [9]  See ASA 240, paragraph 35.
  [10]  See ASA 200, paragraph 15.
[11]    See ASA 250, Consideration of Laws and Regulations in an Audit of a Financial Report, paragraph  9