Document ID: chunk:federal_register_of_legislation:F2023C01130:body:0:p105
Version: federal_register_of_legislation:F2023C01130
Segment Type: other
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Character Range: 328641–330047

15.
[55]  See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report, paragraph 9.
[56]  See ASA 220, paragraphs 32 and A87-A89.
[57]  See ASA 600, paragraph 42.
[58]  See ASA 240, paragraphs 26–28.
[59]  See ASA 330, paragraph 8.
[60]  See ASA 540, paragraphs A87–A89.
[61]  See ASA 330, paragraphs A29–A30.
[62]  See ASA 500, paragraph A1.
[63]  See ASA 320, paragraph A1.
[64]  See ASA 320, paragraph 4.
[65]  See ASA 330, paragraph 18.
[66]  See ASA 230, paragraph A7.
[67]  See ASA 230, paragraph 8.
[68]  See ASA 300, Planning an Audit of a Financial Report, paragraphs 7, 9 and A11.
[69]  See ASA 330, paragraph 28.
[70]  See ASA 550, paragraph A7.
[71]  See ASA 240, paragraphs A24–A27.
[72]  ASA 610 and Appendix 4 of this ASA provides further guidance related to internal audit.
[73]  The relevant requirements are contained in ASA 610.
[74]  See ASA 240, paragraph 19.
[75]  See ASA 200, paragraph 7.
[76]  A data warehouse is generally described as a central repository of integrated data from one or more disparate sources (such as multiple databases) from which reports may be generated or that may be used by the entity for other data analysis activities. A report-writer is an IT application that is used to extract data from one or more sources (such as a data warehouse, a database or an IT application) and present the data in a specified format.

[77]  See ASA 250.