30 paragraphs found
… Unless the circumstances in paragraph 12 of this Auditing Standard apply: Extend the audit procedures referred to in paragraphs 6 and 7 of this Auditing Standard to the date of the new auditor’s report; …
… For the purposes of this Auditing Standard, the following terms have the meanings …
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. …
When, in the circumstances described in paragraph 12(a) , the auditor amends the auditor’s report to include an additional date restricted to that amendment, the date of the auditor’s report on the financial report prior to their subsequent amendment by …
… of the financial report for the purposes of the Australian Auditing Standards is the earlier date on which those with …
Date the financial report is issued means the date that the auditor’s report and audited financial report are made available to third parties. (Ref: Para. A4‑A5 ) …
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 …
… performed as required by paragraphs 6 and 7 of this Auditing Standard, the auditor identifies events that …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph A23 …