28 paragraphs found
Under the Corporations Act 2001 (the Act) companies, registered schemes and disclosing entities may choose to meet their statutory reporting obligations to members by distributing annual financial reports, including the concise report, electronically. …
For the purposes of this Guidance Statement, the term electronic publication includes the electronic distribution of documents. [1] …
For purposes of this Guidance Statement, the term management should be read hereafter as management, or where appropriate, those charged with …
The requirements of the Australian Auditing Standards do not differ according to whether the audited financial report and the auditor’s report are distributed to members in hard copy format or electronic copy format. However, in the latter case, the …
There is no equivalent International Auditing Practice Statement (IAPS) to this Guidance Statement. …
T he term electronic publication includes all formats of electronic publication, for example 'pdf' documents or documents published in the format used under Australia 's Standard Business Reporting regime (refer www.sbr.gov.au …
Under ASA 210 Agreeing the Terms of Audit Engagements , the auditor is required to obtain the agreement of management, and where appropriate, those charged with governance, that it acknowledges and understands its responsibility for the preparation of the …
In order to clarify responsibilities, the auditor may include in the engagement letter details regarding responsibilities and internal control in relation to the electronic distribution and publication of the audited financial reports and the auditor’s …
ASA 260 Communications with Those Charged with Governance , provides an overarching framework for the auditor’s effective two-way communication with those charged with governance; and identifies some specific matters to be communicated with …
The auditor discusses with those charged with governance how the audited financial report and the auditor’s report will be published or distributed in electronic form. Particular attention must be paid to compliance with the Act (where applicable) and …