31386 paragraphs found
Where in rare and exceptional circumstances, factors outside the auditor's control prevent the auditor from complying with an essential procedure contained within a relevant requirement, the auditor shall: If possible, perform appropriate alternative …
If an objective in a relevant Auditing Standard cannot be achieved, the auditor shall evaluate whether this prevents the auditor from achieving the overall objectives of the auditor and thereby requires the auditor, in accordance with Australian Auditing …
Some financial reporting frameworks may refer to an entity’s economic resources or obligations in other terms. For example, these may be referred to as the entity’s assets and liabilities, and the residual difference between them may be referred to as …
Explanatory or descriptive information required to be included in the financial statements by the applicable financial reporting framework may be incorporated therein by cross‑reference to information in another document, such as a management report or a …
The auditor’s report explains that the 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, and to issue an auditor’s report that …