43 paragraphs found
The auditor’s inability to obtain sufficient appropriate audit evidence (also referred to as a limitation on the scope of the audit) may arise from: Circumstances beyond the control of the entity; Circumstances relating to the nature or timing of the …
… the entity’s financial report in accordance with Australian Auditing Standards and to issue an auditor’s report; A …
… remove the limitation referred to in paragraph 11 of this Auditing Standard, the auditor shall communicate the matter …
The objective of the auditor is to express clearly an appropriately modified opinion on the financial report that is necessary when: The auditor concludes, based on the audit evidence obtained, that the financial report as a whole is not free from …
… For the purposes of this Auditing Standard, the following terms have the meanings …
The auditor shall express a qualified opinion when: The auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive, to the financial report; or …
… withdraws as contemplated by paragraph 13(b)(i) of this Auditing Standard, before withdrawing, the auditor shall …
If the modification results from an inability to obtain sufficient appropriate audit evidence, the auditor shall include in the Basis for Opinion section the reasons for that …
… the entity’s financial report in accordance with Australian Auditing Standards; and The statement required by paragraph …