31386 paragraphs found
As there is a wide range of possible material misstatements of the other information, the nature and extent of other procedures the auditor may perform to conclude whether a material misstatement of the other information exists are matters of the …
When a matter is unrelated to the financial report or the auditor’s knowledge obtained in the audit, the auditor may not be able to fully assess management’s responses to the auditor’s enquiries. Nevertheless, based on management’s further information or …
Responding When the Auditor Concludes That a Material Misstatement Exists in Other Information Obtained prior to the Date of the Auditor’s Report …
The actions the auditor takes if the other information is not corrected after communicating with those charged with governance are a matter of the auditor’s professional judgement. The auditor may take into account whether the rationale given by …
In rare circumstances, a disclaimer of opinion on the financial report may be appropriate when the refusal to correct the material misstatement of the other information casts such doubt on the integrity of management and those charged with governance as …
Withdrawal from the engagement, where withdrawal is possible under applicable law or regulation, may be appropriate when the circumstances surrounding the refusal to correct the material misstatement of the other information cast such doubt on the …
Considerations specific to public sector entities (Ref: Para. 18(b)) …
In the public sector, withdrawal from the engagement may not be possible. In such cases, the auditor may issue a report to the legislature providing details of the matter or may take other appropriate …