55 paragraphs found
If, as a result of the procedures performed as required by paragraphs 6 and 7 of this Auditing Standard, the auditor identifies events that require adjustment of, or disclosure in, the financial report, the auditor shall determine whether each such event …
The auditor shall request management and, where appropriate, those charged with governance, to provide a written representation in accordance with ASA 580 [4] that all events occurring subsequent to the date of the financial report and for which the …
The auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report. However, if, after the date of the auditor’s report but before the date the financial report is issued, a fact becomes …
If management amends the financial report, the auditor shall: Carry out the audit procedures necessary in the circumstances on the amendment. Unless the circumstances in paragraph 12 of this Auditing Standard apply: Extend the audit procedures referred …
Where law, regulation or the financial reporting framework does not prohibit management from restricting the amendment of the financial report to the effects of the subsequent event, or events causing that amendment, and those responsible for approving …
For an audit engagement conducted under the Corporations Act 2001 , management, and those charged with governance, are prohibited from restricting an amendment of the financial report to the effects of the subsequent event or events causing that …
In some jurisdictions, management may not be required by law, regulation or the financial reporting framework to issue an amended financial report and, accordingly, the auditor need not provide an amended or new auditor’s report. However, if management …
After the financial report has been issued, the auditor has no obligation to perform any audit procedures regarding such financial report. However, if, after the financial report has been issued, a fact becomes known to the auditor that, had it been …
If management amends the financial report, the auditor shall: (Ref: Para. A19 ) Carry out the audit procedures necessary in the circumstances on the amendment. Review the steps taken by management to ensure that anyone in receipt of the previously …
The auditor shall include in the new or amended auditor’s report an Emphasis of Matter paragraph or Other Matter(s) paragraph referring to a note in the financial report that more extensively discusses the reason for the amendment of the previously issued …