31386 paragraphs found
The auditor shall evaluate whether the financial report adequately refers to or describes the applicable financial reporting framework. …
The auditor shall express an unmodified opinion when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting …
If the auditor: concludes that, based on the audit evidence obtained, the financial report as a whole is not free from material misstatement; or is unable to obtain sufficient appropriate audit evidence to conclude that the financial report as a whole is …
If the financial report prepared in accordance with the requirements of a fair presentation framework does not achieve fair presentation, the auditor shall discuss the matter with management and, depending on the requirements of the applicable financial …
When the financial report is prepared in accordance with a compliance framework, the auditor is not required to evaluate whether the financial report achieves fair presentation. However, if in extremely rare circumstances the auditor concludes that such …
Auditor’s Report for Audits Conducted in Accordance with Australian Auditing Standards Title …
The auditor’s report shall have a title that clearly indicates that it is the report of an independent auditor. (Ref: Para. A20) …
The auditor’s report shall be addressed, as appropriate, based on the circumstances of the engagement. (Ref: Para. A21) …