29 paragraphs found
In respect of audit engagements conducted under the Corporations Act 2001 , the auditor’s opinion refers to a financial report for the current period, which include corresponding figures, and not to comparative financial report(s). Consequently, …
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 …
… For the purposes of this Auditing Standard, the following terms have the meanings …
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 …
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 …
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 objectives of the auditor are: To obtain sufficient appropriate audit evidence about whether the comparative information included in the financial report has been presented, in all material respects, in accordance with the requirements for comparative …
Comparative financial reports means comparative information where amounts and other disclosures for the prior period are included for comparison with the financial report of the current period but, if audited, are referred to in the auditor’s opinion. …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …