113 paragraphs found
For an audit of a financial report of an entity other than a listed entity, the auditor may consider that the identification in the auditor’s report of other information that the auditor expects to obtain after the date of the auditor’s report would be …
The following are examples of amounts and other items that may be included in other information. This list is not intended to be exhaustive. Amounts Items in a summary of key financial results, such as net income, earnings per share, dividends, sales and …
The auditor shall: (Ref: Para. A11–A22) Determine, through discussion with management, which document(s) comprises the annual report, and the entity’s planned manner and timing of the issuance of such document(s); Make appropriate arrangements with …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Australian Standard on Auditing deals with the auditor’s responsibilities relating to other information, whether financial or non‑financial information (other than the financial report and the auditor’s report thereon), included in an entity’s annual …
This Auditing Standard is written in the context of an audit of a financial report by an independent auditor. Accordingly, the objectives of the auditor in this Auditing Standard are to be understood in the context of the overall objectives of the …