19 paragraphs found
The appropriate mode of differentiation between audited and unaudited information will be dependent on the electronic format selected, and the nature of other information published on the …
… This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide …
Under ASA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report , the auditor establishes that the auditor’s report is not inappropriately associated with other information. The auditor’s …
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 …
If the auditor’s report is used without the auditor’s consent, and the auditor has concerns about the electronic presentation of the audited financial report or the auditor’s report and appropriate action is not taken by management, the auditor seeks …
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 …
The auditor remains alert to unaudited supplementary information that is not required by the applicable financial reporting framework, but is nevertheless an integral part of the financial report because it cannot be clearly differentiated from the …
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 …
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 …