19 paragraphs found
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 …
… used when an auditor conducts an audit under the Australian Auditing Standards applicable to financial reporting periods …
… The requirements of the Australian Auditing Standards do not differ according to whether the … application guidance on relevant requirements of the Auditing Standards. …
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 …
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 …
Under ASA 700 Forming an Opinion and Reporting on a Financial Report , when unaudited supplementary information that is not required by the applicable financial reporting framework is presented with the audited financial report, the auditor is required to …
… There is no equivalent International Auditing Practice Statement (IAPS) to this Guidance …
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 …
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 …