31 paragraphs found
If the auditor concludes that a material misstatement exists in other information obtained after the date of the auditor’s report, the auditor shall: If the other information is corrected, perform the procedures necessary in the circumstances; or …
If the auditor concludes that a material misstatement exists in other information obtained prior to the date of the auditor’s report, and the other information is not corrected after communicating with those charged with governance, the auditor shall take …
If, as a result of performing the procedures in paragraphs 14–15 of this Auditing Standard, the auditor concludes that a material misstatement in the financial report exists or the auditor’s understanding of the entity and its environment needs to be …
The auditor shall read the other information and, in doing so shall: (Ref: Para. A23–A24) Consider whether there is a material inconsistency between the other information and the financial report. As the basis for this consideration, the auditor shall, to …
If the auditor concludes that a material misstatement of the other information exists, the auditor shall request management to correct the other information. If management: Agrees to make the correction, the auditor shall determine that the correction …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment , paragraphs 11–12 …
This Auditing Standard may also assist the auditor in complying with relevant ethical requirements [2] [*] that require the auditor to avoid being knowingly associated with information that the auditor believes contains a materially false or misleading …
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 …
While reading the other information in accordance with paragraph 14 of this Auditing Standard, the auditor shall remain alert for indications that the other information not related to the financial report or the auditor’s knowledge obtained in the audit …
When the auditor’s report is required to include an Other Information section in accordance with paragraph 21 of this Auditing Standard, this section shall include: (Ref: Para. A53) A statement that management is responsible for the other information; …