31386 paragraphs found
This paragraph is for live portal testing purposes only, the standard does not include this paragraph. Link to paragraphs 12-13 . Link to paragraph 20 . Link to paragraphs A1-A3 …
Will all Auditor’s Reports include Key Audit Matters? Auditors of listed entities are required to communicate KAMs. Auditors of non-listed entities may voluntarily elect to communicate …
1If a matter meets the definition of a key audit matter and is also fundamental to users’ understanding of the financial report (meets the criteria for an emphasis of matter), how is this communicated in the auditor’s report? If key audit matters (KAMs) …
This Auditing Standard deals with the auditor’s responsibilities relating to opening balances in an initial audit engagement. In addition to financial statement amounts, opening balances include matters requiring disclosure that existed at the beginning …