444 paragraphs found
Where ADI Reporting Forms combine elements that are derived from accounting records and non-accounting records, the appointed auditor provides: reasonable assurance on information derived from the accounting records, for example, totals derived from the …
Segmentation of certain balances derived from the financial statements (accounting data) included in EFS Reporting Forms by counterparty economic sector, industrial classifications or facility purpose, are often reliant on counterparty provided …
Identification of the year-end ADI Reporting Forms to be subjected to the reasonable and/or limited assurance engagement, requires careful consideration by the appointed …
The initial submission of ADI Reporting Forms, to meet APRA’s reporting timetable, may be too soon in the ADI’s year-end process for the ADI to have processed all relevant year-end journals and adjustments. As a result, the ADI may have submitted revised …
The ADI Reporting Forms which are the subject of the assurance report, are clearly identified in the assurance report. This may be achieved, for example, by: attaching the Reporting Forms to the assurance report; or noting the submission receipt number or …
As noted in paragraph 155 of this Guidance Statement, certain ADI Reporting Forms may include data sourced from a combination of accounting and non-accounting records. The appointed auditor needs to clearly identify such data so that the intended user of …
Where the ADI Reporting Form over which assurance is to be provided at the financial year-end is not the Reporting Form submitted on the due date in accordance with APRA’s reporting timetable, the appointed auditor needs to consider this issue when …
In performing the reasonable assurance engagement on Specified ADI Reporting Forms, the auditor complies with all Australian Auditing Standards relevant to a reasonable assurance engagement of other historical financial information, adapted as necessary …
To identify the ADI Reporting Forms, or data items in a Reporting Form, that are to be subjected to the assurance engagement (the subject matter), the appointed auditor applies the definition of accounting records to each item of data within each …
Having identified the ADI Reporting Forms, or data items within a Reporting Form, that are to be subjected to the reasonable assurance engagement, the auditor obtains sufficient appropriate evidence as part of a dynamic and iterative process [79] , that …