Document ID: chunk:federal_register_of_legislation:F2025C00096:body:0:p70
Version: federal_register_of_legislation:F2025C00096
Segment Type: other
Provision Reference: 
Character Range: 201133–203359

ASA 520 Analytical Procedures.
[85] See ASA 240, paragraph 30(c).
[86] See ASA 330, paragraph 8.
[87]  See ASA 330, paragraph 17.
[88]  See ASA 330, paragraph 18.
[89]  See ASA 220, paragraph 32.
[90] See ASA 705, paragraphs 20 and 24.
[91] See ASA 240, paragraphs 41–43.
[92] See ASA 260, paragraph 15.
[93]  See ASA 265, paragraph 8.
[94]  See ASQM 1, paragraphs 31(f) and A83–A85.
[95]  See ASQM 1, paragraph A96.
[96]  See ASA 300, paragraph 9.
[*]  If, in the group engagement partner's judgment, the effect on the group financial report of the inability to obtain sufficient appropriate audit evidence is material and pervasive, the group engagement partner would disclaim an opinion in accordance with ASA 705.
[#]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
[†]  The sub-title, "Report on the Audit of the Consolidated Financial Statements" is unnecessary in circumstances when the second sub-title, "Report on Other Legal and Regulatory Requirements" is not applicable.
[§]  Or, alternatively, include statements (a) to the effect that circumstances have changed since the declaration was given to the relevant directors; and (b) setting out how the declaration would differ if it had been given to the relevant directors at the time the auditor's report was made.
[*]  See ASA 720 The Auditor's Responsibilities Relating to Other Information.
[#]  See ASA 700 Forming an Opinion and Reporting on a Financial Report.
[†]  The Report on the Remuneration Report is an example of "Other Reporting Responsibilities"—see ASA 700, paragraphs 43-45. Any additional "Other Reporting Responsibilities" that the auditor needs to address, will also be included in a separate section of the auditor's report. Under paragraph 43 of ASA 700, the sub-title "Report on Other Legal and Regulatory Requirements" or other sub-title as appropriate to the section, is used.
[§]  The auditor is required, under the Corporations Act 2001, to sign the auditor's report in both their own name and the name of their firm [section 324AB(3)] or the name of the audit company [section 324AD(1)], as applicable.
[97] See ASA 315, Appendix 3.
[98] See ASA 610 Using the Work of Internal Auditors, paragraph 15.