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See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report. …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report. …
See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report. …
See ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks. …
See ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. …
If it is considered unlikely that the entity’s external legal counsel will respond appropriately to a letter of general enquiry, for example if the professional body to which the external legal counsel belongs prohibits response to such a letter, the …
The objectives of the auditor are: To form an opinion on the financial report based on an evaluation of the conclusions drawn from the audit evidence obtained; and To express clearly that opinion through a written …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
General purpose financial report – a financial report prepared in accordance with a general purpose framework. …
General purpose framework – A financial reporting framework designed to meet the common financial information needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance framework. The term “fair …