224 paragraphs found
When the auditor is otherwise required by law or regulation or decides to communicate key audit matters in the auditor’s report, the auditor shall do so in accordance with ASA 701. (Ref: Para. A40–A43 …
Where applicable, the auditor shall report in accordance with ASA 720. [14] …
The auditor’s report shall include a section with a heading “Responsibilities of Management for the Financial Report.” The auditor’s report shall use the term that is appropriate in the context of the legal framework in the particular jurisdiction and …
This section of the auditor’s report shall describe management’s responsibility for: (Ref: Para. A45–A48 ) Preparing the financial report in accordance with the applicable financial reporting framework, and for such internal control as management …
This section of the auditor’s report shall also identify those responsible for the oversight of the financial reporting process, when those responsible for such oversight are different from those who fulfill the responsibilities described in paragraph 34 …
When the financial report is prepared in accordance with a fair presentation framework, the description of responsibilities for the financial report in the auditor’s report shall refer to “the preparation and fair presentation of this financial report” or …
The auditor’s report shall include a section with the heading “Auditor’s Responsibilities for the Audit of the Financial Report.” …
This section of the auditor’s report shall: (Ref: Para. A50 ) State that the objectives of the auditor are to: Obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error; and …
The Auditor’s Responsibilities for the Audit of the Financial Report section of the auditor’s report shall further: (Ref: Para. A50 ) State that, as part of an audit in accordance with Australian Auditing Standards, the auditor exercises professional …
The Auditor’s Responsibilities for the Audit of the Financial Report section of the auditor’s report also shall: (Ref: Para. A50 ) State that the auditor communicates with those charged with governance regarding, among other matters, the planned scope and …