34 paragraphs found
The guidance in this Guidance Statement for planning an audit and audit evidence issues regarding an investment in an associate, applies, as appropriate, to the review of an investor’s financial …
Where a review is conducted by the auditor of the entity, ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity applies. Where reviews are undertaken by assurance practitioners who are not the auditor of the entity …
There is no equivalent International Auditing Practice Statement (IAPS) to this Guidance Statement. …
The investor auditor considers whether there are any significant events or transactions involving the investor which impact on the equity interest in an associate disclosed in the financial report. The provisions of Accounting Standard AASB 110 Events …