31386 paragraphs found
Other information may include amounts or other items that are intended to be the same as, to summarise, or to provide greater detail, about amounts or other items in the financial report, and other amounts or other items about which the auditor has …
The auditor’s responsibilities relating to other information (other than applicable reporting responsibilities) apply regardless of whether the other information is obtained by the auditor prior to, or after, the date of the auditor’s …
This Auditing Standard does not apply to: Preliminary announcements of financial information; or Securities offering documents, including …
The auditor’s responsibilities under this Auditing Standard do not constitute an assurance engagement on other information or impose an obligation on the auditor to obtain assurance about the other …
Law or regulation may impose additional obligations on the auditor in relation to other information that are beyond the scope of this Auditing …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing …
Refer ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
The objectives of the auditor, having read the other information, are: To consider whether there is a material inconsistency between the other information and the financial report; To consider whether there is a material inconsistency between the other …