In accordance with section 250RA of the Act when the auditor is not able to attend an AGM and questions for the auditor have been notified, the auditor arranges for a representative to attend the meeting on the auditor’s behalf. In this situation, the …

A question may arise at the AGM in relation to the audit to which the auditor is not able to provide an immediate response. For example, the auditor may wish to seek legal advice prior to providing the response. In these circumstances, the auditor, in …

There is no equivalent International Standard on Auditing or International Auditing Practice Statement to this Guidance Statement. …

For the purpose of this Guidance Statement, the following term has the meaning attributed below:   Associate means an entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …

Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …

Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …

For the purposes of this Guidance Statement, the following items have the meanings attributed below: …

Annual Accounts of an insurance group , refers to accounts constituting reporting documents required to be prepared by the parent entity of the group in compliance with reporting standards made under the Financial Sector (Collection of data) Act 2001 …