107 paragraphs found
In some jurisdictions, law or regulation identifies the individuals or bodies (e.g., the directors) that are responsible for concluding that all the statements and disclosures that comprise the financial report, have been prepared, and specifies the …
… the evaluation required by paragraphs 12–13 of this Auditing Standard shall also include whether the financial …
… on a website, the appropriate authority is The Auditing and Assurance Standards Board and the website …
… with, the requirements in paragraphs 39–40 of this Auditing Standard. (Ref: Para. A56 ) …
… the […] in paragraph 25 and elsewhere in this Auditing Standard is intended to be replaced by the words in …
… the responsibilities described in paragraph 34 of this Auditing Standard. In this case, the heading of this …
… presentation. [21] As noted in paragraph 7(b) of this Auditing Standard, a fair presentation [22] financial …