64 paragraphs found
The auditor uses professional judgement in considering the appropriate actions, as suggested in paragraph A50, that the auditor may take in circumstances where a material misstatement of the other information remains uncorrected. The auditor may also …
Other information may include amounts or items that are related to the auditor’s knowledge obtained in the audit (other than those in paragraph 14(a)). Examples of such amounts or items may include: A disclosure of the units produced, or a table …
When there is a limitation of scope with respect to a material item in the financial report, the auditor will not have obtained sufficient appropriate audit evidence about that matter. In these circumstances, the auditor may be unable to conclude whether …
… the auditor can complete the procedures required by this Auditing Standard before the date of the auditor’s report, …
… or wording, the auditor’s report shall refer to Australian Auditing Standards only if the auditor’s report includes, at …
The auditor’s knowledge obtained in the audit includes the auditor’s understanding of the entity and its environment, including the entity’s internal control, obtained in accordance with ASA 315. [11] ASA 315 sets out the auditor’s required …
In reading the other information, the auditor may become aware of new information that has implications for: The auditor’s understanding of the entity and its environment and, accordingly, may indicate the need to revise the auditor’s risk assessment. …
… are not other information within the scope of this Auditing Standard, include: Separate industry or regulatory …
… recognising that the auditor’s responsibilities under this Auditing Standard do not constitute an assurance engagement …
… the auditor can complete the procedures required by this Auditing Standard. (Ref: Para. A22) …