51 paragraphs found
In respect of audit engagements conducted under the Corporations Act 2001 , if the prior period auditor’s report on the prior period financial report is amended by a predecessor auditor during the current financial year, the auditor is unable to express …
The predecessor auditor may be unable or unwilling to reissue the auditor’s report on the prior period financial report. An Other Matter paragraph of the auditor’s report may indicate that the predecessor auditor reported on the financial report of the …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
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 comparative information in an audit of a financial report. When the financial report of the prior period has been audited by a predecessor auditor or was not audited, the …
The nature of the comparative information that is presented in an entity’s financial report depends on the requirements of the applicable financial reporting framework. There are two different broad approaches to the auditor’s reporting responsibilities …
The essential audit reporting differences between the approaches are: For corresponding figures, the auditor’s opinion on the financial report refers to the current period only; whereas For comparative financial reports, the auditor’s opinion refers to …