224 paragraphs found
The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …
The date of the auditor’s report is the date the auditor signs the report. …
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted. …
General purpose financial report – a financial report prepared in accordance with a general purpose framework. …
General purpose framework – A financial reporting framework designed to meet the common financial information needs of a wide range of users. The financial reporting framework may be a fair presentation framework or a compliance framework. The term “fair …
Unmodified opinion – The opinion expressed by the auditor when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. …
The auditor’s report shall include a section, directly following the Opinion section, with the heading “Basis for Opinion”, that: (Ref: Para. A32) States that the audit was conducted in accordance with Australian Auditing Standards; (Ref: Para. A33) …
Where applicable, the auditor shall report in accordance with ASA 570. [13] …
For audits of financial reports of listed entities, the auditor shall communicate key audit matters in the auditor’s report in accordance with …