51 paragraphs found
If the auditor obtains audit evidence that a material misstatement exists in the prior period financial report on which an unmodified opinion has been previously issued, and the corresponding figures have not been properly restated or appropriate …
If the financial report of the prior period was audited by a predecessor auditor and the auditor is not prohibited by law or regulation from referring to the predecessor auditor’s report on the corresponding figures and decides to do so, the auditor shall …
If the prior period financial report was not audited, the auditor shall state in an Other Matter paragraph in the auditor’s report that the corresponding figures are unaudited. Such a statement does not, however, relieve the auditor of the requirement to …
When comparative financial reports are presented, the auditor’s opinion shall refer to each period for which a financial report is presented and on which an audit opinion is expressed. (Ref: Para. A9‑A10 …
When reporting on a prior period financial report in connection with the current period’s audit, if the auditor’s opinion on such a prior period financial report differs from the opinion the auditor previously expressed, the auditor shall disclose the …
If the financial report of the prior period was audited by a predecessor auditor, in addition to expressing an opinion on the current period’s financial report, the auditor shall state in an Other Matter paragraph: that the financial report of the prior …
If the auditor concludes that a material misstatement exists that affects the prior period financial report on which the predecessor auditor had previously reported without modification, the auditor shall communicate the misstatement with the appropriate …
If the prior period financial report was not audited, the auditor shall state in an Other Matter paragraph that the comparative financial report is unaudited. Such a statement does not, however, relieve the auditor of the requirement to obtain sufficient …