29 paragraphs found
… This Auditing Standard applies to: an audit of a financial report …
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 …
… This Auditing Standard also applies, as appropriate, to an audit …
If the auditor is unable to obtain sufficient appropriate audit evidence regarding the opening balances, the auditor is required by ASA 705 to express a qualified opinion or disclaim an opinion on the financial report, as appropriate, in accordance with …
If the auditor becomes aware of a possible material misstatement in the comparative information while performing the current period audit, the auditor shall perform such additional audit procedures as are necessary in the circumstances to obtain …
… each period for which a financial report is presented. This Auditing Standard addresses separately the auditor’s …
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 is unable to obtain sufficient appropriate audit evidence regarding the opening balances, the auditor is required by ASA 705 [8] to express a qualified opinion or disclaim an opinion on the financial report, as appropriate, in accordance …
When reporting on the prior period financial report in connection with the current period’s audit, the opinion expressed on the prior period financial report may be different from the opinion previously expressed if the auditor becomes aware of …