31386 paragraphs found
This section of the auditor’s report shall describe management’s responsibility for: (Ref: Para. A45–A48 ) Preparing the financial report in accordance with the applicable financial reporting framework, and for such internal control as management …
This section of the auditor’s report shall also identify those responsible for the oversight of the financial reporting process, when those responsible for such oversight are different from those who fulfill the responsibilities described in paragraph 34 …
When the financial report is prepared in accordance with a fair presentation framework, the description of responsibilities for the financial report in the auditor’s report shall refer to “the preparation and fair presentation of this financial report” or …
If both in‑house and external legal counsel are involved in advising the entity on the same litigation and claims, the auditor would ordinarily seek a letter of enquiry from the legal counsel with the primary responsibility for that matter. However, …
The auditor’s report shall include a section with the heading “Auditor’s Responsibilities for the Audit of the Financial Report.” …
This section of the auditor’s report shall: (Ref: Para. A50 ) State that the objectives of the auditor are to: Obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error; and …
The Auditor’s Responsibilities for the Audit of the Financial Report section of the auditor’s report shall further: (Ref: Para. A50 ) State that, as part of an audit in accordance with Australian Auditing Standards, the auditor exercises professional …
The Auditor’s Responsibilities for the Audit of the Financial Report section of the auditor’s report also shall: (Ref: Para. A50 ) State that the auditor communicates with those charged with governance regarding, among other matters, the planned scope and …
Location of the description of the auditor’s responsibilities for the audit of the financial report …