Australian Auditing Standard ASA 300 Planning an Audit of a Financial Report
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Australian Auditing Standard
|
| gptkbp:abbreviation |
gptkb:ASA_300
|
| gptkbp:appliesTo |
audits of financial reports
|
| gptkbp:basedOn |
International Standard on Auditing 300
|
| gptkbp:category |
accounting standard
|
| https://www.w3.org/2000/01/rdf-schema#label |
Australian Auditing Standard ASA 300 Planning an Audit of a Financial Report
|
| gptkbp:issuedBy |
gptkb:Auditing_and_Assurance_Standards_Board
|
| gptkbp:jurisdiction |
gptkb:Australia
|
| gptkbp:language |
English
|
| gptkbp:purpose |
to establish requirements and provide guidance on planning an audit of a financial report
|
| gptkbp:requires |
developing an audit plan
establishing an overall audit strategy planning activities to be performed continuously and iteratively documentation of the overall audit strategy and audit plan involvement of key engagement team members in planning |
| gptkbp:startDate |
1 July 2006
|
| gptkbp:subject |
audit planning
|
| gptkbp:bfsParent |
gptkb:ASA_300
|
| gptkbp:bfsLayer |
8
|