31386 paragraphs found
The auditor’s report shall be addressed, as appropriate, based on the circumstances of the engagement. (Ref: Para. A21) …
In certain circumstances, the auditor also may judge it necessary to meet with the entity’s external legal counsel to discuss the likely outcome of the litigation or claims. This may be the case, for example, where: The auditor determines that the matter …
The first section of the auditor’s report shall include the auditor’s opinion, and shall have the heading “Opinion.” …
The Opinion section of the auditor’s report shall also: Identify the entity whose financial report has been audited; State that the financial report has been audited; Identify the title of each statement comprising the financial report; Refer to the …
When expressing an unmodified opinion on a financial report prepared in accordance with a fair presentation framework, the auditor’s opinion shall, unless otherwise required by law or regulation, use one of the following phrases, which are regarded as …
When expressing an unmodified opinion on a financial report prepared in accordance with a compliance framework, the auditor’s opinion shall be that the accompanying financial report is prepared, in all material respects, in accordance with [the applicable …
If the reference to the applicable financial reporting framework in the auditor’s opinion is not to the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board or International Public Sector Accounting …
The auditor’s report shall include a section, directly following the Opinion section, with the heading “Basis for Opinion”, that: (Ref: Para. A32) States that the audit was conducted in accordance with Australian Auditing Standards; (Ref: Para. A33) …