The Audit Guideline is the comprehensive ‘rule book’ for audits conducted under GGAS and covers:
- selection and appointment of auditors
- conflict of interest and impartiality requirements
- processes and procedures for the conduct of audits
- assessment of risk and materiality
- reporting guidance including correct procedures for varying levels of assurance, qualifications and any potential negative findings
- ongoing management and enhancement of auditor performance.
Auditors should ensure they are familiar with the Audit Guideline and that all audits are conducted in accordance with the requirements it outlines.
| Filename : |
Audit Guideline |
| Type : |
PDF |
| Size : |
456 kb |
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