55 paragraphs found
Where an auditor’s report on the financial report includes a statement that describes an uncorrected material misstatement of the other information in accordance with ASA 720 [4] , and the uncorrected material misstatement does not relate to matters dealt …
When an uncorrected material misstatement of the other information has been identified in the auditor’s report on the financial report and that uncorrected material misstatement relates to a matter that is included in the information in a document …
A document that includes a concise financial report may contain some or all of the same matters encompassed in the other information included in the annual report or may include matters that are not dealt with in the other information included in the …
Where information is included in a document that includes a concise financial report and that information deals with some or all of the other information in the annual report, the work already performed on that other information in accordance with ASA 720 …
The auditor reads the information included in a document containing the concise financial report, and considers whether there is a material inconsistency between that information and the concise financial report. Where a material inconsistency is …
Where information is included in a document that includes a concise financial report and that information deals with matters not dealt with in other information in the annual report, the auditor may still find ASA 720 helpful and follows the guidance …
Where a company includes a Remuneration Report in the annual directors’ report, the auditor reports thereon to members. The auditor, exercising professional judgement, may include a copy of the auditor’s report on the remuneration report with the …
The illustrative reports in Appendix 1 provide examples of an auditor’s report on a concise financial report. …
As this Guidance Statement relates to Australian legislative requirements under the Act, there is no equivalent International Standard on Auditing or International Auditing Practice Statement to this Guidance …
Discussion and analysis are not required for listed companies – see AASB 1039 paragraph 24. This is because, unlike other entities, listed companies are required by section 299A of the Act to provide an operational and financial report in the directors’ …