28 paragraphs found
This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors on matters relating to the electronic publication of the auditor’s …
This Guidance Statement should be used when an auditor conducts an audit under the Australian Auditing Standards applicable to financial reporting periods commencing on or after 1 January …
Various types of financial and non-financial information can be distributed electronically or published on websites, including: information that has been audited (for example the annual financial report); information which the auditor has reviewed (for …
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 …