31386 paragraphs found
Appendix 1 contains examples of amounts or other items that may be included in the other information. …
In some cases, the applicable financial reporting framework may require specific disclosures but permit them to be located outside of the financial report. [5] As such disclosures are required by the applicable financial reporting framework, they form …
eXtensible Business Reporting Language (XBRL) tags do not represent other information as defined in this Auditing Standard. …
Determining the document(s) that is or comprises the annual report is often clear based on law, regulation or custom. In many cases, management or those charged with governance may have customarily issued a package of documents that together comprise the …
When the annual report is translated into other languages pursuant to law or regulation (such as may occur when a jurisdiction has more than one official language), or when multiple “annual reports” are prepared under different legislation (for example, …
Management, or those charged with governance, is responsible for preparing the annual report. The auditor may communicate with management or those charged with governance: The auditor’s expectations in relation to obtaining the final version of the …
The communications referred to in paragraph A13 may be particularly appropriate for example: In an initial audit engagement. When there has been a change in management or those charged with governance. When other information is expected to be obtained …
Where those charged with governance are to approve the other information prior to its issuance by the entity, the final version of such other information is the one that has been approved by those charged with governance for …
In some cases, the entity’s annual report may be a single document to be released, in accordance with law or regulation or the entity’s reporting practice, shortly after the entity’s financial reporting period such that it is available to the auditor …