158 paragraphs found
The comfort letter shall state that the auditor makes no representations regarding: any matter of legal interpretation; the completeness or adequacy of disclosure; and the adequacy of the procedures followed, and that such procedures would not necessarily …
If agreed to under the terms of the engagement, the auditor shall perform the procedures specified by the requesting parties on financial information during the change period, in order to provide an auditor’s statement on such financial information in the …
The auditor shall base the auditor’s statement regarding any subsequent changes in the change period financial information solely on the procedures performed with respect to the change period. (Ref: Para. A36 …
The auditor shall provide an auditor’s statement in the comfort letter regarding subsequent changes in the change period financial information only as of a date less than the date specified in paragraph 10(f) of this ASRS. (Ref: Para. A37 …
When the requesting parties request an auditor’s statement regarding subsequent changes in specified financial information as of a date after the date specified in paragraph 10(f) of this ASRS, the auditor is not permitted to include an auditor’s …
In commenting on subsequent changes, the auditor shall not characterise subsequent changes using ambiguous terms, such as referring to a change as adverse. (Ref: Para. A38 …
The auditor shall comment only on the occurrence of subsequent changes in the change period financial information that are not disclosed in the offering document. Accordingly, the auditor shall include the statement “except for changes, increases, or …
The auditor shall comment in the comfort letter if as a result of the procedures performed, the auditor identifies there has been a change in the application of the applicable financial reporting framework to the change period financial information such …
The auditor shall identify in the comfort letter the dates as of which, and periods for which, data at the cut-off date and data for the change period are to be compared. (Ref: Para. A40 - A42 …
If the requesting parties request the use of an earlier change period or change periods other than that defined in paragraph 10(f) of this ASRS, the auditor shall explain to the requesting parties the implications of using an earlier date. If the …