55 paragraphs found
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010 . [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s responsibilities relating to subsequent events in an audit of a financial report. It does not deal with matters relating to the auditor’s responsibilities for other information obtained after the date of …
A financial report may be affected by certain events that occur after the date of the financial report. Many financial reporting frameworks specifically refer to such events. [2] Such financial reporting frameworks ordinarily identify two types of …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information. …
See, for example, Accounting Standard AASB 110 Events After the Reporting Date. …
See ASA 700 Forming an Opinion and Reporting on a Financial Report , paragraph A38. …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial report and the date of the auditor’s report that require adjustment of, or disclosure in, the …
The auditor shall perform the procedures required by paragraph 6 of this Auditing Standard so that they cover the period from the date of the financial report to the date of the auditor’s report, or as near as practicable thereto. The auditor shall take …