31386 paragraphs found
Where management’s responsibility is to prepare a financial report that gives a true and fair view, this may read: “Management is responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian …
The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …
The date of the auditor’s report is the date the auditor signs the report. …
Or other applicable assertion by management or those charged with governance. …
Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction. …
[Deleted by the AUASB – not applicable as the financial reporting framework in this example is a compliance framework]. …
This sentence would be modified, as appropriate, in circumstances when the auditor also has responsibility to issue an opinion on the effectiveness of internal control in conjunction with the audit of the financial …
The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …
The date of the auditor’s report is the date the auditor signs the report. …