No. Title Notes Approval Date Operative Date* 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 Basis Conclusion Show
Explanatory Statement 10 Mar2021 15 Dec 2022 ASQM 2 Engagement Quality Reviews Basis Conclusion Explanatory Statement 10 Mar2021 15 Dec 2022 ASQC 1 Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements (Compiled) 11 Nov 2013 1 Jan 2010 ASQC 1 Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements (Compiled) 30 May 2017 1 Jan 2018 ASQC 1 Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements (Compiled) 30 Jun 2020 15 Jul 2020 ASA 100 Preamble to AUASB Standards 28 Apr 2006 1 Jul 2006 ASA 100 Preamble to AUASB Standards (Compiled) 30 Jun 2020 15 Jul 2020 ASA 101 Preamble to Australian Auditing Standards (Compiled) 27 Jun 2011 1 Jan 2010 ASA 101 Preamble to Australian Auditing Standards Explanatory statement 7 Sep 2021 1 Oct 2021 ASA 101 Preamble to Australian Auditing Standards (Compiled) 5 Nov 2021 15 Dec 2021 ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements Explanatory Statement 7 Mar 2018 31 Mar 2018 ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements Explanatory Statement 4 Dec 2019 31 Dec 2019 ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled) 1 Dec 2015 15 Dec 2016 ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled) 5 Dec 2018 15 Dec 2019 ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled) 30 Jun 2020 15 Jul 2020 ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled) 7 Sep 2021 1 Oct 2021 ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (Compiled) 5 Nov 2021 15 Dec 2021 ASA 210 Agreeing the Terms of Audit Engagements (Compiled) 1 Dec 2015 15 Dec 2016 ASA 210 Agreeing the Terms of Audit Engagements (Compiled) 30 May 2017 1 Jan 2018 ASA 210 Agreeing the Terms of Audit Engagements (Compiled) 3 Mar 2020 15 Dec 2021 ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 1 Dec 2015 15 Dec 2016 ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 30 May 2017 1 Jan 2018 ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 30 Jun 2020 15 Jul 2020 ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information Basis Conclusion Explanatory Statement 10 Mar2021 15 Dec 2022 ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information (Compiled) 30 Jun 2020 15 Dec 2021 ASA 230 Audit Documentation (Compiled) 1 Dec 2015 15 Dec 2016 ASA 230 Audit Documentation (Compiled) 5 Dec 2018 15 Dec 2019 ASA 230 Audit Documentation (Compiled) 3 Mar 2020 15 Dec 2021 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 1 Dec 2015 15 Dec 2016 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 30 May 2017 1 Jan 2018 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 5 Dec 2018 15 Dec 2019 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 30 Jun 2020 15 Jul 2020 ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report (Compiled) 5 Nov 2021 15 Dec 2021 ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled) 27 Jun 2011 1 Jan 2010 ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report Basis Conclusion 30 May2017 1 Jan 2018 ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled) 30 Jun 2020 15 Jul 2020 ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report (Compiled) 30 Jun 2020 15 Dec 2021 ASA 260 Communication With Those Charged With Governance Explanatory Statement 1 Dec2015 15 Dec 2016 ASA 260 Communication With Those Charged With Governance (Compiled) 30 May 2017 1 Jan 2018 ASA 260 Communication With Those Charged With Governance (Compiled) 5 Dec 2018 15 Dec 2019 ASA 260 Communication With Those Charged With Governance (Compiled) 30 Jun 2020 15 Jul 2020 ASA 260 Communication With Those Charged With Governance (Compiled) 30 Jun 2020 15 Dec 2021 ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (Compiled) 11 Nov 2013 1 Jan 2010 ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (Compiled) 3 Mar 2020 15 Dec 2021 ASA 300 Planning an Audit of a Financial Report (Compiled) 1 Dec 2015 15 Dec 2016 ASA 300 Planning an Audit of a Financial Report (Compiled) 3 Mar 2020 15 Dec 2021 ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Compiled) 1 Dec 2015 15 Dec 2016 ASA 315 Identifying and Assessing the Risks of Material Misstatement Basis Conclusion Explanatory Statement IAASB Introduction to ISA 315 IAASB Non-Authoritative Support Material 4 Feb2020 15 Dec 2021 ASA 320 Materiality in Planning and Performing an Audit 1 Dec 2015 15 Dec 2016 ASA 320 Materiality in Planning and Performing an Audit (Compiled) 3 Mar 2020 15 Dec 2021 ASA 330 The Auditor's Responses to Assessed Risks (Compiled) 1 Dec 2015 15 Dec 2016 ASA 330 The Auditor's Responses to Assessed Risks (Compiled) 5 Nov 2021 15 Dec 2021 ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled) 11 Nov 2013 1 Jan 2010 ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation (Compiled) 3 Mar 2020 15 Dec 2021 ASA 450 Evaluation of Misstatements Identified during the Audit (Compiled) 1 Dec 2015 15 Dec 2016 ASA 450 Evaluation of Misstatements Identified during the Audit (Compiled) 30 May 2017 1 Jan 2018 ASA 500 Audit Evidence (Compiled) 1 Dec 2015 15 Dec 2016 ASA 500 Audit Evidence (Compiled) 30 May 2017 1 Jan 2018 ASA 500 Audit Evidence (Compiled) 5 Dec 2018 15 Dec 2019 ASA 500 Audit Evidence (Compiled) 3 Mar 2020 15 Dec 2021 ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information (Compiled) 27 Jun 2011 1 Jan 2010 ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information (Compiled) 3 Mar 2020 15 Dec 2021 ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims (Compiled) 1 Jul 2013 1 Jan 2010 ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims (Compiled) 5 Nov 2021 15 Dec 2021 ASA 505 External Confirmations 27 Oct 2009 1 Jan 2010 ASA 505 External Confirmations (Compiled) 5 Dec 2018 15 Dec 2019 ASA 505 External Confirmations (Compiled) 3 Mar 2020 15 Dec 2021 ASA 510 Initial Audit Engagements—Opening Balances (Compiled) 1 Dec 2015 15 Dec 2016 ASA 510 Initial Audit Engagements—Opening Balances (Compiled) 30 Jun 2020 15 Jul 2020 ASA 510 Initial Audit Engagements—Opening Balances (Compiled) 30 Jun 2020 15 Dec 2021 ASA 520 Analytical Procedures 27 Oct 2009 1 Jan 2010 ASA 520 Analytical Procedures (Compiled) 5 Dec 2018 15 Dec 2019 ASA 520 Analytical Procedures (Compiled) 3 Mar 2020 15 Dec 2021 ASA 530 Audit Sampling 27 Oct 2009 1 Jan 2010 ASA 530 Audit Sampling (Compiled) 3 Mar 2020 15 Dec 2021 ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (Compiled) 1 Dec 2015 15 Dec 2016 ASA 540 Auditing Accounting Estimates and Related Disclosures Basis for Conclusion Explanatory Statement 5 Dec2018 15 Dec 2019 ASA 540 Auditing Accounting Estimates and Related Disclosures (Compiled) 5 Nov 2021 15 Dec 2021 ASA 550 Related Parties (Compiled) 11 Nov 2013 1 Jan 2010 ASA 550 Related Parties (Compiled) 5 Nov 2021 15 Dec 2021 ASA 560 Subsequent Events (Compiled) 1 Dec 2015 15 Dec 2016 ASA 560 Subsequent Events (Compiled) 7 Sep 2021 15 Dec 2021 ASA 560 Subsequent Events (Compiled) 5 Nov 2021 15 Dec 2021 ASA 570 Going Concern Explanatory Statement 2015 15 Dec 2016 ASA 570 Going Concern (Compiled) 30 Jun 2020 15 Jul 2020 ASA 570 Going Concern (Compiled) 5 Nov 2021 15 Dec 2021 ASA 580 Written Representations (Compiled) 1 Dec 2015 15 Dec 2016 ASA 580 Written Representations (Compiled) 5 Dec 2018 15 Dec 2019 ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled) 1 Dec 2015 15 Dec 2016 ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled) 30 Jun 2020 15 Jul 2020 ASA 600 Special Considerations-Audits of a Group Financial Report (Compiled) 30 Jun 2020 15 Dec 2021 ASA 600 Audits of a Group Financial Report (Including the Work of Component Auditors) 13 May 2022 15 Dec 2023 ASA 610 Using the Work of Internal Auditors 11 Nov 2013 1 Jan 2014 ASA 610 Using the Work of Internal Auditors (Compiled) 5 Nov 2021 15 Dec 2021 ASA 620 Using the Work of an Auditor's Expert 27 Oct 2009 1 Jan 2010 ASA 620 Using the Work of an Auditor's Expert (Compiled) 30 Jun 2020 15 Jul 2020 ASA 620 Using the Work of an Auditor's Expert (Compiled) 5 Nov 2021 15 Dec 2021 ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) Explanatory Statement 30 May2017 15 Dec 2016 ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 5 Dec 2018 15 Dec 2019 ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 30 Jun 2020 15 Jul 2020 ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 7 Sep 2021 1 Oct 2021 ASA 700 Forming an Opinion and Reporting on a Financial Report (Compiled) 7 Sep 2021 15 Dec 2021 ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled) Explanatory Statement 30 May2017 15 Dec 2016 ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled) 5 Dec 2018 15 Dec 2019 ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report (Compiled) 3 Mar 2020 15 Dec 2021 ASA 705 Modifications to the Opinion in the Independent Auditor's Report Explanatory Statement 1 Dec2015 15 Dec 2016 ASA 705 Modifications to the Opinion in the Independent Auditor's Report (Compiled) 30 Jun 2020 15 Jul 2020 ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report Explanatory Statement 1 Dec2015 15 Dec 2016 ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (Compiled) 30 Jun 2020 15 Jul 2020 ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled) 1 Dec 2015 15 Dec 2016 ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled) 30 Jun 2020 15 Jul 2020 ASA 710 Comparative Information-Corresponding Figures and Comparative Financial Reports (Compiled) 5 Nov 2021 15 Dec 2021 ASA 720 The Auditor's Responsibilities Relating to Other Information Explanatory Statement 2015 15 Dec 2016 ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled) 30 Jun 2020 15 Jul 2020 ASA 720 The Auditor's Responsibilities Relating to Other Information (Compiled) 30 Jun 2020 15 Dec 2021 ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) Explanatory Statement 30 May2017 15 Dec 2016 ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 30 Jun 2020 15 Jul 2020 ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 7 Sep 2021 1 Jul 2021 ASA 800 Special Considerations-Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (Compiled) 7 Sep 2021 15 Dec 2021 ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (Compiled) 1 Jul 2013 1 Jan 2010 ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020) Basis Conclusion Explanatory Statement 9 Jun2020 1 Jul 2020 ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled) 1 Jul 2013 1 Jul 2013 ASRE 2415 Review of a Financial Report: Company Limited by Guarantee or an Entity Reporting under the ACNC Act or Other Applicable Legislation or Regulation (Compiled) 5 Nov 2021 15 Dec 2021 What is the responsibilities of an auditor who is engaged to audit the financial statements of a government entity?The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud.
What are the auditor's responsibilities for the audit of the financial statements?The auditor's objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes the auditor's opinion.
Why is it important for those who are responsible for an audit of the financial statements to be independent of those who prepare the statements?To protect the public interest, auditors must be independent when issuing an opinion on financial statements. As such, professional requirements under the auditing standards and the code of conduct have clearly identified the roles and responsibilities of the auditor and management during an audit.
What is an auditor's responsibility when engaged to report on supplementary information accompanying the basic financial statements?02 The objective of the auditor of the financial statements, when engaged to perform audit procedures and report on supplemental information that accompanies audited financial statements, is to obtain sufficient appropriate audit evidence to express an opinion on whether the supplemental information is fairly stated, ...
|
What is the responsibility of an auditor who is engaged to audit the financial statements?
zusammenhängende Posts
Urheberrechte © © 2024 paraquee Inc.
