31386 paragraphs found
If the auditor concludes that a material misstatement exists in other information obtained after the date of the auditor’s report, the auditor shall: If the other information is corrected, perform the procedures necessary in the circumstances; or …
If, as a result of performing the procedures in paragraphs 14–15 of this Auditing Standard, the auditor concludes that a material misstatement in the financial report exists or the auditor’s understanding of the entity and its environment needs to be …
The auditor’s report shall include a separate section with a heading “Other Information”, or other appropriate heading, when, at the date of the auditor’s report: (Ref: Para. Aus A52.1) For an audit of a financial report of a listed entity, the auditor …
When the auditor’s report is required to include an Other Information section in accordance with paragraph 21 of this Auditing Standard, this section shall include: (Ref: Para. A53) A statement that management is responsible for the other information; …
When the auditor expresses a qualified or adverse opinion in accordance with ASA 705, [3] the auditor shall consider the implications of the matter giving rise to the modification of opinion for the statement required in paragraph 22(e) of this Auditing …
If the auditor is required by law or regulation of a specific jurisdiction to refer to the other information in the auditor’s report using a specific layout or wording, the auditor’s report shall refer to Australian Auditing Standards only if the …
In addressing the requirements of ASA 230 [4] as it applies to this Auditing Standard, the auditor shall include in the audit documentation: Documentation of the procedures performed under this Auditing Standard; and The final version of the other …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …