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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. …
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 …
When making enquiries of those who may have information that is likely to assist in identifying risks of material misstatement, auditors of public sector entities may obtain information from additional sources such as from the auditors that are involved …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Financial Report means, for the purpose of the Corporations Act 2001 , [*] financial statements for the year or the half‑year and notes to the financial statements, and the directors’ declaration about the statements and …
Financial Report means, for purposes other than the Corporations Act 2001 , a complete set of financial statements, [#] and an assertion statement by those responsible for the financial report. …