Document ID: chunk:federal_register_of_legislation:F2023C01136:reg:9:p24
Version: federal_register_of_legislation:F2023C01136
Segment Type: reg
Provision Reference: reg 9 (pt 24/24)
Character Range: 69575–70507

of a Group Financial Report (Including the Work of Component Auditors), paragraph 57(c).
[21]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraph 35.
[22]  See ASA 220, paragraph 36.
[23]  See ASA 260, paragraph 15.
[24]  See ASA 315, paragraph 12(l).
[25]  See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraphs 26–27.
[26]  See ASA 240, paragraph 31.
[27]  See ASA 315, paragraph 37.
[28]  See ASA 260, paragraph 16(a).
[29]  See ASA 540 Auditing Accounting Estimates and Related Disclosures, paragraphs 16-17.
[30]  See ASA 260, paragraphs 16(a), 16(c) and A22, and Appendix 2.
[31]  See ASA 720 The Auditor's Responsibilities Relating to Other Information, paragraphs 12(a) and A1-A3.
[32]  See ASA 570, paragraph A3.
[33]  See ASA 620 Using the Work of an Auditor's Expert.
[34]  See ASA 260, paragraph 21.