31386 definitions found.
ASA 700
Footnote
44
Where management’s responsibility is to prepare a financial report that gives a true and fair view, this may read: “Management is responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian …
ASA 502
Footnote
1
See ASA 330 The Auditor’s Responses to Assessed Risks . …
ASA 700
Footnote
*_10
The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …
ASA 700
Footnote
#_7
The date of the auditor’s report is the date the auditor signs the report. …
ASA 700
Footnote
#_8
Or other applicable assertion by management or those charged with governance. …
ASA 700
Footnote
45
Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction. …
ASA 700
Footnote
46
[Deleted by the AUASB – not applicable as the financial reporting framework in this example is a compliance framework]. …
ASA 700
Footnote
47
This sentence would be modified, as appropriate, in circumstances when the auditor also has responsibility to issue an opinion on the effectiveness of internal control in conjunction with the audit of the financial …
ASA 700
Footnote
*_11
The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …
ASA 700
Footnote
#_9
The date of the auditor’s report is the date the auditor signs the report. …