31386 paragraphs found
Litigation and claims involving the entity may have a material effect on the financial report and thus may be required to be disclosed or accounted for in the financial …
ASA 580 # deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, those charged with governance, in an audit of a financial report. Appendix 2 of that Standard provides an illustrative example of …
In accordance with ASA 700, † the auditor is required to date the auditor’s report no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the auditor’s opinion on the financial report. Audit …