Specific Requirements in ASQM 1 and Other Australian Auditing Standards that Refer to Communications with Those Charged With Governance
This appendix identifies paragraphs in ASQM 1[31] and other Australian Auditing Standards that require communication of specific matters with those charged with governance. The list is not a substitute for considering the requirements and related application and other explanatory material in Australian Auditing Standards.
- 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 34(e)
- ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report – paragraphs 21, 38(c)(i) and 40‑42
- ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report ‑ paragraphs 15, 20 and 23–25
- ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management – paragraph 9
- ASA 450 Evaluation of Misstatements Identified during the Audit – paragraphs 12‑13
- ASA 505 External Confirmations – paragraph 9
- ASA 510 Initial Audit Engagements―Opening Balances – paragraph 7
- ASA 540 Auditing Accounting Estimates and Related Disclosures – paragraph 38
- ASA 550 Related Parties – paragraph 27
- ASA 560 Subsequent Events – paragraphs 7(b)‑(c), 10(a), 13(b), 14(a) and 17
- ASA 570 Going Concern – paragraph 25
- ASA 600 Special Considerations―Audits of a Group Financial Report (Including the Work of Component Auditors) – paragraph 57
- ASA 610 Using the Work of Internal Auditors – paragraph 20
- ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report – paragraph 17
- ASA 705 Modifications to the Opinion in the Independent Auditor’s Report – paragraphs 12, 14, 23 and 30
- ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report – paragraph 12
- ASA 710 Comparative Information—Corresponding Figures and Comparative Financial Reports – paragraph 18
- ASA 720 The Auditor’s Responsibilities Relating to Other Information – paragraphs 17-19