31386 paragraphs found
As indicated in paragraph A15 , the financial report may represent compliance with the applicable financial reporting framework and, in addition, disclose the extent of compliance with another financial reporting framework. Such supplementary information …
The Basis for Opinion section provides important context about the auditor’s opinion. Accordingly, this Auditing Standard requires the Basis for Opinion section to directly follow the Opinion section in the auditor’s …
Due to the following circumstances it may be difficult to either obtain a response to a letter of enquiry or be provided with information about litigation and claims from the entity’s legal counsel: If the entity is involved in litigation, or litigation …
The reference to the standards used conveys to the users of the auditor’s report that the audit has been conducted in accordance with established …
The identification of the relevant ethical requirements increases transparency about those requirements relating to the particular audit engagement. ASA 200 explains that the auditor is subject to the relevant ethical requirements as described in …
In some jurisdictions, relevant ethical requirements may exist in several different sources, such as the ethical code(s) and additional rules and requirements within law and regulation. When the independence and other relevant ethical requirements are …
Law or regulation, Australian Auditing Standards or the terms of an audit engagement may require the auditor to provide in the auditor’s report more specific information about the sources of the relevant ethical requirements, including those related to …