52 paragraphs found
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information . …
The objective of the auditor, having formed an opinion on the financial report, is to draw users’ attention, when in the auditor’s judgement it is necessary to do so, by way of clear additional communication in the auditor’s report, to: A matter, although …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
If the auditor considers it necessary to draw users’ attention to a matter presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ understanding of the financial report, the …
When the auditor includes an Emphasis of Matter paragraph in the auditor’s report, the auditor shall: Include the paragraph within a separate section of the auditor’s report with an appropriate heading that includes the term “Emphasis of Matter”; Include …
If the auditor considers it necessary to communicate a matter other than those that are presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s responsibilities or …
When the auditor includes an Other Matter paragraph in the auditor’s report, the auditor shall include the paragraph within a separate section with the heading “Other Matter,” or other appropriate heading. (Ref: Para. A15–A17 ) …