31386 paragraphs found
While the auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report but before the date the financial report is issued, ASA 720 contains requirements and guidance with respect to other …
The auditor’s obligations regarding other information received after the date of the auditor’s report are addressed in ASA 720 . While the auditor has no obligation to perform any audit procedures regarding the financial report after the financial report …
(Ref: Para. A53-A54 ) Use of going concern basis of accounting is appropriate …