31386 definitions found.
ASA 700
Definition
A83
Management could change the presentation of unaudited supplementary information that could be construed as being covered by the auditor’s opinion, for example, by: Removing any cross-references from the financial report to unaudited supplementary …
ASA 700
Definition
A84
The fact that supplementary information is unaudited does not relieve the auditor of the responsibilities described in ASA 720. [41] …
Ownership of a public sector entity may not have the same relevance as in the private sector because decisions related to the entity may be made outside of the entity as a result of political processes. Therefore, management may not have control over …
ASA 700
Footnote
19
See ASA 260 Communication with Those Charged with Governance , Appendix 2 . …
ASA 700
Footnote
20
See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures , paragraph 21 . …
ASA 700
Footnote
21
For example, Australian Accounting Standards note that fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, …
ASA 700
Footnote
23
For example, Australian Accounting Standards require an entity to provide additional disclosures when compliance with the specific requirements in Australian Accounting Standards is insufficient to enable users to understand the impact of particular …
ASA 700
Footnote
25
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 6(a) . …