Document ID: chunk:federal_register_of_legislation:F2022C01191:reg:8:p17
Version: federal_register_of_legislation:F2022C01191
Segment Type: reg
Provision Reference: reg 8 (pt 17/17)
Character Range: 52690–53960

conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
  [1]  See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information, paragraph A19.
  [2]  See ASA 500 Audit Evidence, paragraphs A34-A48.
  [3]  [Footnote deleted by the AUASB.  Refer Aus 6.1]
  [4]  [Footnote deleted by the AUASB, as not applicable in Australia]
  [5]  See ASA 220, paragraphs 25-28.
  [6]  See ASA 300 Planning an Audit of a Financial Report, paragraph 8(e).
  [7]  See ASA 220, paragraphs A99-A102.
  [8]  See ASA 500, paragraph 8.
  [9]  See ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements, paragraph 16(w).
  [10]  See ASA 220, paragraph 3.
  [11]  See ASQM 1, paragraph 32.
  [12]  See ASQM 1, paragraph 16(f).
  [13]  See ASQM 1, paragraph 29(b).
  [14]  See ASA 220, paragraph A4.
  [15]  See ASA 220, paragraphs 4(b) and A10.
  [16]  See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, paragraphs 8, 13 and 15.
  [17]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report,
  paragraph 6(b).