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The purpose of communicating key audit matters is to enhance the communicative value of the auditor’s report by providing greater transparency about the audit that was performed. Communicating key audit matters provides additional information to intended …
The communication of key audit matters in the auditor’s report may also provide intended users a basis to further engage with management and those charged with governance about certain matters relating to the entity, the audited financial report, or the …
Communicating key audit matters in the auditor’s report is in the context of the auditor having formed an opinion on the financial report as a whole. Communicating key audit matters in the auditor’s report is not: A substitute for disclosures in the …
This Auditing Standard applies to audits of general purpose financial reports of listed entities and circumstances when the auditor otherwise decides to communicate key audit matters in the auditor’s report. This Auditing Standard also applies when the …
Key audit matters are not required to be communicated in auditor’s reports on condensed financial reports prepared in accordance with AASB 134 Interim Financial Reporting …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …
See ASA 700 Forming an Opinion and Reporting on a Financial Report , paragraphs 30–31 . …
See ASA 500 for the applicable requirements and guidance on using the work of a management’s expert. …