92 paragraphs found
Depending on the specific circumstances of the entity, auditors may receive questions in relation to their responsibilities in relation to going concern. Responses to questions on going concern may detail the responsibilities of management and those …
Responses to questions on the responsibilities of the auditor, may be provided in the context of ASA 570 which requires the auditor: To obtain sufficient appropriate evidence regarding, and conclude on, the appropriateness of management’s use of the going …
Auditors may receive questions on how emerging risk areas, such as climate-related risks, cyber security risks [24] and public health risks, have been addressed during the audit. The auditor’s response to these questions may be based on the auditor’s …
This Guidance Statement (GS) has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors on responding to questions at an Annual General Meeting (AGM) of a listed …
This GS may also assist auditors when attending the AGM of other entities. …
This Guidance Statement is issued on 10 September 2021 by the AUASB and replaces GS 010 Responding to Questions at an Annual General Meeting , issued in …
The Corporations Act 2001 (the Act) requires the auditor or their representative, to attend the AGM of a listed company, [1] and includes provisions [2] for members to obtain information from the auditor relevant to their investment by submitting written …
The Act [4] allows members to ask the auditor questions relevant to: the conduct of the audit; the preparation and content of the auditor’s report; the accounting policies adopted by the company in relation to the preparation of the financial statements; …
For the purposes of this Guidance Statement the following items have the meaning attributed in the Australian Auditing Standards and reproduced below: Those charged with governance means the person(s) or organisation(s) (for example, a corporate trustee) …
Section 250PA (1) of the Act states: “A member of a listed company who is entitled to cast a vote at the AGM may submit a written question to the auditor under this section if the question is relevant to: the content of the auditor’s report to be …