“Element of a financial statement” or “element” means an “element, account or item of a financial statement;” …

“Australian Accounting Standards” means the Australian Accounting Standards issued by the Australian Accounting Standards Board; and …

A single financial statement or to a specific element of a financial statement includes the related disclosures.  (Ref: Para.  A2 …

(Ref: Para. A3 ) Accounts receivable, allowance for doubtful accounts receivable, inventory, the liability for accrued benefits of a private superannuation plan, the recorded value of identified intangible assets, or the liability for “incurred but not …

  Download example Auditor's Reports.   …

[Deleted by the AUASB.  Refer to Aus A22.1 ] …

The requirement in ASA 700 for the name of the engagement partner to be included in the auditor’s report where required by law or regulation also applies to audits of single financial statements and specific elements, accounts or items of a financial …

Paragraph  14 requires the auditor to consider the implications, if any, of certain matters included in the auditor’s report on the financial report for the audit of the single financial statement or the specific element of a financial statement and for …

Factors that may be relevant in considering those implications include: The nature of the matter(s) being described in the auditor’s report on the financial report and the extent to which it relates to what is included in the single financial statement or …