Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Auditing Standard
|
| gptkbp:appliesTo |
Audits of financial statements
|
| gptkbp:basedOn |
ISA 330 (International Standard on Auditing 330)
|
| gptkbp:category |
Auditing
|
| gptkbp:fullName |
Auditing Standard ASA 330: The Auditor’s Responses to Assessed Risks
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASA 330
|
| gptkbp:issuedBy |
Australian Auditing and Assurance Standards Board
|
| gptkbp:language |
English
|
| gptkbp:location |
gptkb:Australia
|
| gptkbp:purpose |
To establish requirements and provide guidance on the auditor’s responsibility to design and implement responses to the risks of material misstatement
|
| gptkbp:relatedTo |
gptkb:ASA_315
ASA 200 |
| gptkbp:requires |
Evaluate whether the risk assessment remains appropriate
Design and perform further audit procedures Document responses to assessed risks Obtain sufficient appropriate audit evidence Design and implement overall responses to address assessed risks |
| gptkbp:startDate |
1 January 2010
|
| gptkbp:status |
Current
|
| gptkbp:bfsParent |
gptkb:ASA_300
|
| gptkbp:bfsLayer |
8
|