71 paragraphs found
ASA 260 requires the auditor to communicate with those charged with governance the written representations the auditor is requesting (see paragraph 14 ). [19] The auditor may discuss with those charged with governance the reasons for, and the …
For example, AASB 7 Financial Instruments: Disclosures , paragraph 42H states that “an entity shall disclose any additional information that it considers necessary to meet the disclosure objectives in …
For example, Australian Accounting Standards require an entity to provide additional disclosures when compliance with the specific requirements in Australian Accounting Standards is insufficient to enable users to understand the impact of particular …
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report , paragraphs A1‑A6 . …
See ASA 700 Forming an Opinion and Reporting on a Financial Report . …