Document ID: chunk:federal_register_of_legislation:F2021C01259:reg:11:p16
Version: federal_register_of_legislation:F2021C01259
Segment Type: reg
Provision Reference: reg 11 (pt 16/16)
Character Range: 52501–54026

Auditor's Expert, paragraph 6(a).
[*]  See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[#]  For example, Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Public Accountants.
[4]  See ASA 230 Audit Documentation, paragraphs 8-11, paragraph Aus 12.1 and paragraph A6.
[*]  Issued by the International Auditing and Assurance Standards Board.
[*]  See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
[†]  See ASA 102.
[5]  See ASQC 1, paragraph 27(a).
[6]  See, for example, paragraph R320.8 of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code).
[7]  See, for example, paragraphs R360.22-360.23 A1 of the Code.
[8]  See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph 15.
[9]  See ASQC 1, paragraph 33.
[10] See ASA 230, paragraph 9(c).
[11]  See ASA 700 Forming an Opinion and Reporting on a Financial Report, paragraph 49.
[12]  See ASA 230, paragraphs 14-16.
[13]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[14]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement.
[15]  See ASA 330 The Auditor's Responses to Assessed Risks.
[16]  See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report.
[17]  See ASQC 1, paragraph 48.