31386 paragraphs found
The form of opinion expressed by the auditor will depend upon the applicable financial reporting framework and any applicable law or regulation. …
The auditor may also have certain other communication and reporting responsibilities to users, management, those charged with governance, or parties outside the entity, in relation to matters arising from the audit. These may be established by the …
See ASA 320 Materiality in Planning and Performing an Audit , and ASA 450 Evaluation of Misstatements Identified during the Audit …
See, for example, ASA 260 Communication with Those Charged with Governance and paragraph 43 of ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report …
In conducting an audit of a financial report, the overall objectives of the auditor are: To obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, thereby enabling the …
In all cases when reasonable assurance cannot be obtained and a qualified opinion in the auditor’s report is insufficient in the circumstances for purposes of reporting to the intended users of the financial report, the Australian Auditing Standards …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Applicable financial reporting framework means the financial reporting framework adopted by management and, where appropriate, those charged with governance in the preparation of the financial report that is acceptable in view of the nature of the entity …