27 paragraphs found
… to the auditor’s responsibility under the Australian Auditing Standards (see Other Reporting Responsibilities …
There may be a matter that is not determined to be a key audit matter in accordance with ASA 701 (i.e., because it did not require significant auditor attention), but which, in the auditor’s judgement, is fundamental to users’ understanding of the …
… Appendix 1 identifies Australian Auditing Standards that contain specific requirements for …
… This appendix identifies paragraphs in other Australian Auditing Standards that require the auditor to include an … application and other explanatory material in Australian Auditing Standards. ASA 560 Subsequent Events – paragraphs …
The inclusion of an Emphasis of Matter paragraph in the auditor’s report does not affect the auditor’s opinion. An Emphasis of Matter paragraph is not a substitute for: A modified opinion in accordance with ASA 705 when required by the circumstances of a …
If the auditor considers it necessary to draw users’ attention to a matter presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ understanding of the financial report, the …