104 paragraphs found
… as the related report elements required by the Australian Auditing Standards, the auditor’s report shall clearly … from the reporting that is required by the Australian Auditing Standards. (Ref: Para. A60 ) …
The auditor’s evaluation about whether the financial report achieves fair presentation, both in respect of presentation and disclosure, is a matter of professional judgement. This evaluation takes into account such matters as the facts and circumstances …
… the financial report required by paragraphs 39–40 of this Auditing Standard shall be included: (Ref: Para. A54 ) … appropriate authority, where law, regulation or Australian Auditing Standards expressly permit the auditor to do so. …
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 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 auditor’s report shall include a section with the heading “Auditor’s Responsibilities for the Audit of the Financial Report.” …
The auditor may also consider it useful to provide additional information in the description of the auditor’s responsibilities beyond what is required by paragraph 40(c) . For example, the auditor may make reference to the requirement in paragraph 9 of …
The reference to the standards used conveys to the users of the auditor’s report that the audit has been conducted in accordance with established …
The objectives of the auditor are: To form an opinion on the financial report based on an evaluation of the conclusions drawn from the audit evidence obtained; and To express clearly that opinion through a written …
… context about the auditor’s opinion. Accordingly, this Auditing Standard requires the Basis for Opinion section to …