23 paragraphs found
The investor’s auditor may meet with the management of the investor and plan in relation to such matters as: the provision of evidence to support identification of associates; the nature and the adequacy of policies and adjustments between the investor …
Where a time lag exists between the balance date of an associate and that of the investor, the auditor ascertains the procedures by which those charged with governance of the investor have attempted to make themselves aware of any significant events or …
The auditor’s opinion is on the investor’s financial report which includes the equity accounting adjustments. The auditor’s report is prepared in accordance with ASA 700 Forming an Opinion and Reporting on a Financial Report and where appropriate, ASA 800 …