31386 paragraphs found
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 …
Matters that may be relevant for the auditor to consider in obtaining an understanding of the governance of the entity include: Whether any or all of those charged with governance are involved in managing the entity. The existence (and separation) of a …
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 . …
The objectives of the auditor are to determine key audit matters and, having formed an opinion on the financial report, communicate those matters by describing them in the auditor’s …
For the purposes of this Auditing Standard, the following term has the meaning attributed below: Key audit matters —Those matters that, in the auditor’s professional judgement, were of most significance in the audit of the financial report of the current …
The auditor shall determine, from the matters communicated with those charged with governance, those matters that required significant auditor attention in performing the audit. In making this determination, the auditor shall take into account the …