367 paragraphs found
This Standard on Assurance Engagements applies to reporting on: historical financial information, pro forma historical financial information, prospective financial information and/or pro forma forecast prepared in connection with a corporate fundraising, …
This Standard on Assurance Engagements is operative for engagements commencing on or after 15 December 2022. …
This ASAE deals with the responsibilities of the assurance practitioner when undertaking an engagement to report on the responsible party’s preparation of financial information related to a corporate fundraising, or if the financial information is …
In some circumstances, the assurance practitioner may also have separately agreed to provide other assurance or non‑assurance services related to the corporate fundraising. Such services are outside the scope of this ASAE. (Ref: Para A1‑ A2 …
The types of financial information covered by this ASAE are historical financial information, pro forma historical financial information and prospective financial information (including a forecast, projection, or a pro forma forecast) prepared in respect …
It is acknowledged that assurance engagements covered by this ASAE often involve the assurance practitioner providing assurance, and reporting, on more than one type of financial information. In such circumstances, the assurance practitioner conducts the …
Paragraphs 16 to 92 inclusive of this ASAE set out core requirements, and paragraphs A4 to A71 inclusive set out the core related application and other explanatory material applicable to assurance engagements to report on the responsible party’s …
In this ASAE, the following types of assurance are permitted on the different types of financial information: Historical financial information – limited or reasonable assurance. Pro forma historical financial information – limited or reasonable assurance. …
The assurance practitioner may be requested to provide assurance on a single type of financial information (for example, a forecast), or multiple types of financial information (for example, a pro forma forecast and historical financial information). The …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 13(k) for further guidance on the principle of “professional …