Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Auditing Standard
|
| gptkbp:appliesTo |
audits of financial reports
|
| gptkbp:basedOn |
gptkb:ISA_300
|
| gptkbp:category |
Auditing
|
| gptkbp:country |
gptkb:Australia
|
| gptkbp:focusesOn |
planning an audit
|
| gptkbp:fullName |
gptkb:Australian_Auditing_Standard_ASA_300_Planning_an_Audit_of_a_Financial_Report
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASA 300
|
| gptkbp:issuedBy |
gptkb:Auditing_and_Assurance_Standards_Board
|
| gptkbp:purpose |
to establish standards and provide guidance on the considerations and activities applicable to planning an audit of a financial report
|
| gptkbp:relatedTo |
gptkb:ASA_315
gptkb:ASA_330 |
| gptkbp:requires |
developing an audit plan
establishing an overall audit strategy updating and changing the audit plan as necessary during the audit |
| gptkbp:startDate |
1 July 2006
|
| gptkbp:bfsParent |
gptkb:American_Speed_Association
|
| gptkbp:bfsLayer |
7
|