31386 paragraphs found
The criteria/applicable reporting framework(s) may not require management, or TCWG, to evidence their responsibility for the entity’s reports by signing an attestation or declaration that accompanies the entity’s reports. In such circumstances, the …
In circumstances where a written management attestation does not accompany the entity’s reports, such as is often the case in prescribed reporting formats, the auditor reflects on management’s acceptance of the terms of the engagement as evidenced by the …
In developing the auditor’s report, the auditor starts by reconfirming their understanding of the following: Table 5: Reconfirming Reporting Requirements Paragraph/Ref a Whether the form and content of the auditor’s report is prescribed in part or …
Ordinarily, the auditor has a level of discretion in determining the form and content of the auditor’s report within the context of the above requirements. In such cases, the auditor pays particular attention to user needs and the purpose of the …
The reporting requirements included in all AUASB Standards, in particular ASA 700 and ASAE 3000, contain the following basic elements of an auditor’s report in common, namely: The addressee/intended user. Identification of the subject matter …
Overall, the auditor determines that the auditor’s report is not misleading. (Ref: paragraphs 65-69 ). …
Modifications to an auditor’s report fall into two broad categories: Modifications to the auditor’s opinion or conclusion, (qualifications, adverse opinions/conclusions and disclaimers of opinion/conclusions). The auditor draws attention to an issue …