48 paragraphs found
… whether the minimum control objectives provided in this Guidance Statement [43] for the relevant investment management …
… of each investment management service provided in this Guidance Statement is indicative and not definitive. The service …
… provided by the report; the effect of any uncorrected misstatements reported by the service auditor in an attachment … to their report, as described in paragraph 89 of this Guidance Statement; and the effect of any other matters, including …
… to meet those control objectives. Appendix 3 of this Guidance Statement sets out the control objectives which the user …
… non-compliance with laws and regulations or uncorrected misstatements affecting the financial report of the user … matters, including those listed in paragraph 45 of this Guidance Statement, that may affect the user entity. The user auditor …
… the control objectives listed in Appendix 3 of this Guidance Statement, for the relevant investment management services …
… funds are addressed in the control objectives within this Guidance Statement only in the context of service organisations which …
… The guidance in this Guidance Statement is based on engagements to provide an … to provide limited assurance on specified assertions or a Statement. A review conclusion from the service auditor may …