113 paragraphs found
An annual report may be made available to users in printed form, or electronically, including on the entity’s website. A document (or combination of documents) may meet the definition of an annual report, irrespective of the manner in which it is made …
An annual report is different in nature, purpose and content from other reports, such as a report prepared to meet the information needs of a specific stakeholder group or a report prepared to comply with a specific regulatory reporting objective (even …
When a particular matter is disclosed in the other information, the other information may omit or obscure information that is necessary for a proper understanding of that matter. For example, if the other information purports to address the key …
The concept of materiality may be discussed in a framework applicable to the other information and, if so, such a framework may provide a frame of reference for the auditor in making judgements about materiality under this Auditing Standard. In many …
Appendix 1 contains examples of amounts or other items that may be included in the other information. …
In some cases, the applicable financial reporting framework may require specific disclosures but permit them to be located outside of the financial report. [5] As such disclosures are required by the applicable financial reporting framework, they form …
eXtensible Business Reporting Language (XBRL) tags do not represent other information as defined in this Auditing Standard. …
When the annual report is translated into other languages pursuant to law or regulation (such as may occur when a jurisdiction has more than one official language), or when multiple “annual reports” are prepared under different legislation (for example, …
Management, or those charged with governance, is responsible for preparing the annual report. The auditor may communicate with management or those charged with governance: The auditor’s expectations in relation to obtaining the final version of the …
The communications referred to in paragraph A13 may be particularly appropriate for example: In an initial audit engagement. When there has been a change in management or those charged with governance. When other information is expected to be obtained …