55 paragraphs found
If management, or those charged with governance, do not take the necessary steps to ensure that anyone in receipt of the previously issued financial report is informed of the situation and does not amend the financial report in circumstances where the …
See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report . …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report. …
See ASA 260 Communication with Those Charged with Governance , paragraph 13 . …
In some jurisdictions, law or regulation identifies the individuals or bodies (for example, management or those charged with governance) that are responsible for concluding that all the financial statements that comprise the financial report, including …
The auditor’s report cannot be dated earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the opinion on the financial report including evidence that all the financial statements that comprise the …
The date the financial report is issued generally depends on the regulatory environment of the entity. In some circumstances, the date the financial report is issued may be the date that they are filed with a regulatory authority. Since an audited …
In the case of the public sector, the date the financial report is issued may be the date the audited financial report and the auditor’s report thereon are presented to the legislature or otherwise made public. …
Paragraph 7 stipulates certain audit procedures in this context that the auditor is required to perform pursuant to paragraph 6 . The subsequent events procedures that the auditor performs may, however, depend on the information that is available and, in …