34 paragraphs found
… When reporting on the prior period financial report in connection … In some jurisdictions, the auditor may have additional reporting responsibilities designed to prevent future …
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 …
… report, the written representations are requested for all periods referred to in the auditor’s opinion because …
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 …
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. …
… reports applies to the financial report for each of the periods presented, the auditor may express a qualified … an Emphasis of Matter paragraph with respect to one or more periods, while expressing a different auditor’s opinion on …
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 …
Corresponding figures mean comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial report, and are intended to be read only in relation to the amounts and other …
… The essential audit reporting differences between the approaches are: For … This Auditing Standard addresses separately the auditor’s reporting requirements for each approach. …
… report in accordance with the applicable financial reporting framework, the auditor’s opinion on the current …