31386 paragraphs found
The auditor’s opinion covers the financial report as defined by the applicable financial reporting framework. For example, in the case of many general purpose frameworks, the financial report may include: a statement of financial position, a statement of …
In the case of a financial report prepared in accordance with a fair presentation framework, the auditor’s opinion states that the financial report presents fairly, in all material respects, or gives a true and fair view of, the matters that the financial …
Description of the applicable financial reporting framework and how it may affect the auditor’s opinion …
The identification of the applicable financial reporting framework in the auditor’s opinion is intended to advise users of the auditor’s report of the context in which the auditor’s opinion is expressed; it is not intended to limit the evaluation required …
When the applicable financial reporting framework encompasses financial reporting standards and legal or regulatory requirements, the framework is identified in such terms as “… in accordance with Australian Accounting Standards and the requirements of …
As indicated in paragraph A13 , the financial report may be prepared in accordance with two financial reporting frameworks, which are therefore both applicable financial reporting frameworks. Accordingly, each framework is considered separately when …
As indicated in paragraph A15 , the financial report may represent compliance with the applicable financial reporting framework and, in addition, disclose the extent of compliance with another financial reporting framework. Such supplementary information …
The Basis for Opinion section provides important context about the auditor’s opinion. Accordingly, this Auditing Standard requires the Basis for Opinion section to directly follow the Opinion section in the auditor’s …