158 paragraphs found
If the auditor is unable to perform the exact nature, timing or extent of the requesting parties’ specified procedures, the auditor shall discuss this as soon as possible with the requesting parties. If alternative procedures are requested by the …
If the terms of engagement include the auditor preparing a bring down comfort letter, to be dated at or shortly before the closing date of the offering, the auditor shall carry out the specified procedures set out in the engagement letter and make …
The auditor shall request a written representation letter from the entity‟s Chief Executive Officer and Chief Financial Officer [6] that includes the following representations, at a minimum: a reaffirmation of the representations previously provided in …
The date of the representation letter shall be either the cut-off date of the offering document, or as near as practicable to, but not after, the date of the comfort …
If the required representations set out in paragraph 53 of this ASRS are not received, the auditor shall not issue the comfort letter. …
The auditor shall determine if all the requesting parties’ specified procedures have been completed in order to prepare the comfort …
The auditor shall request a copy of the signed underwriting agreement from the requesting parties. …
The auditor shall agree to provide a comfort letter to the requesting parties only if the auditor has received a signed copy of the underwriting …
The auditor shall inform the requesting parties as soon as possible when the auditor has discovered matters, as a result of the procedures performed by the auditor, not included in the offering document, that require inclusion in the final comfort letter …
The auditor‟s comfort letter shall include, at a minimum, each of the following elements: (Ref: Para. A50 ) addressees, being only the responsible party of the entity and the requesting parties; the date of issue, being the date the auditor signs the …