31386 paragraphs found
Auditor’s Responsibilities for the Audit of the Financial Report (Ref: Para. 37–40 ) …
The description of the auditor’s responsibilities as required by paragraphs 37–40 may be tailored to reflect the specific nature of the entity, for example, when the auditor’s report addresses a group’s financial report. [Aus] Illustration 2A in the …
The auditor’s report explains 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 to issue an auditor’s report that …
The Appendix to this Auditing Standard provides illustrations of how the requirement in paragraph 38(c) , to provide a description of materiality, would be applied when the Australian Accounting Standards are the applicable financial reporting …
The auditor may also consider any relevant legislation to assist in obtaining information about litigation and claims, including, for example: Section 310 of the Corporations Act 2001 which entitles the auditor to a right of access at all reasonable times …
Auditor’s responsibilities relating to ASA 701 (Ref: Para. 40(c) ) …
The auditor may also consider it useful to provide additional information in the description of the auditor’s responsibilities beyond what is required by paragraph 40(c) . For example, the auditor may make reference to the requirement in paragraph 9 of …
Location of the description of the auditor’s responsibilities for the audit of the financial report (Ref: Para. 41 , 50(k) ) …