29 paragraphs found
An illustrative example of the auditor’s report if the prior period financial report 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 …
An illustrative example of the auditor’s report if the auditor is required to report on both the current and the prior period financial reports in connection with the current year’s audit and the prior period included a modified opinion and the matter …
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 …
… refers to corresponding figures. For purposes of this Auditing Standard, references to “prior period” should be …
If the auditor’s report on the prior period, as previously issued, included a qualified opinion, a disclaimer of opinion, or an adverse opinion and the matter which gave rise to the modification is unresolved, the auditor shall modify the auditor’s …
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 …
… described in paragraphs 11 , 12 , and 14 of this Auditing Standard. (Ref: Para. A2 ) …
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 …