34 paragraphs found
When comparative financial reports are presented, the auditor’s opinion shall refer to each period for which a financial report is presented and on which an audit opinion is expressed. (Ref: Para. A9‑A10 …
… the auditor shall request written representations for all periods referred to in the auditor’s opinion. The auditor …
If the auditor is unable to obtain sufficient appropriate audit evidence regarding the opening balances, the auditor is required by ASA 705 [8] to express a qualified opinion or disclaim an opinion on the financial report, as appropriate, in accordance …
… This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010. [Note: For …