34 paragraphs found
When the auditor’s opinion on the prior period, as previously expressed, was modified, the unresolved matter that gave rise to the modification may not be relevant to the current period figures. Nevertheless, a qualified opinion, a disclaimer of opinion, …
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 …
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 …
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 …
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 …
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 …
… information required by the applicable financial reporting framework and whether such information is …
When a prior period financial report that is misstated has not been amended and an auditor’s report has not been reissued, but the corresponding figures have been properly restated or appropriate disclosures have been made in the current period financial …
… In accordance with the applicable financial reporting framework of the Corporations Act 2001 and … references to “prior period” should be read as “prior periods” when the comparative information includes amounts …
… in the financial report in respect of one or more prior periods in accordance with the applicable financial reporting framework. …