Australian Auditing Standards establish requirements and provide application and other explanatory material on the responsibilities of an auditor. The Australian auditing standards (ASAs) issued by the Australian Auditing and Assurance Standards Board (AUASB) are intended to be applied to:  Select one: a. all audits of companies incorporated under the Corporations Act 2001. b. only audits of entities listed on the Australian Securities Exchange. c. all audit, review, other assurance and related engagements conducted by external firms. d. all audit, review, other assurance and related engagements where the entity has more than five shareholders

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter5: Professional Auditing Standards And The Audit Opinion Formulation Process
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Australian Auditing Standards establish requirements and provide application and other explanatory material on the responsibilities of an auditor. The Australian auditing standards (ASAs) issued by the Australian Auditing and Assurance Standards Board (AUASB) are intended to be applied to: 

Select one:
a. all audits of companies incorporated under the Corporations Act 2001.
b. only audits of entities listed on the Australian Securities Exchange.
c.
all audit, review, other assurance and related engagements conducted by external firms.
d. all audit, review, other assurance and related engagements where the entity has more than five shareholders.
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