41 paragraphs found
In addition to submitting written questions to the auditor prior to the AGM, [9] members are able to direct questions to the auditor at the AGM. Section 250T (1) of the Act states: “ If the company’s auditor or their representative is at the meeting, …
When responding to questions on the other information the auditor’s response may be based on ASA 720 as follows: Management is responsible for the other information; The auditor’s opinion does not cover the other information and, accordingly, the auditor …
ASA 200 requires the auditor to plan and perform an audit by exercising professional judgement and with an attitude of professional scepticism recognising that circumstances may exist that cause the financial report to be materially …
In accordance with section 250T(1) of the Act the auditor may receive 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 …
In contrast to the responsibilities of those charged with governance for all aspects of the business, the auditor has specific responsibilities which are established by the Act, [11] but which may be extended when agreed with the entity as part of the …
Auditors may receive questions on matters that have been communicated as KAMs. Questions may be asked in relation to: Why matters have or have not been identified as a KAM; Why certain procedures were or were not performed; What conclusion the auditor …
… to the auditor’s responsibilities under the Australian Auditing Standards, these other reporting responsibilities …
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 …
Members may request the auditor to comment on accounting policies adopted by the entity. When responding to questions on accounting policies the auditors may explain that selection of accounting policies is the responsibility of those charged with …
… includes other sections in accordance with the Australian Auditing Standards the auditor may receive questions in …