28 paragraphs found
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 …
Under ASA 580 Written Representations , the auditor is required to obtain written representations from management that it has fulfilled its responsibility for the preparation of the financial report. This responsibility covers distribution and publication …
When financial reporting is under the Act, management is required to comply with the reporting requirements of the Act. See, for example, section 314 (1AA) which relates to the electronic distribution and publication of financial …
Accordingly and in the case of electronic publication of the audited financial report and the auditor’s report, the auditor obtains written representations that management acknowledges its responsibility for the electronic presentation of the audited …
Under ASA 580, paragraph 13, the auditor may determine that written representations are necessary to support other audit evidence relevant to the financial report. Accordingly, the auditor may request written representations that: the electronic version …
The auditor is not required to provide a separate auditor’s report for the electronic presentation of an audited financial report on an entity’s …
The auditor may consider including an “Other Matter Paragraph” in the auditor’s report which advises readers that the report refers only to the statements named in the auditor’s report and does not provide an opinion on any other information which may …