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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 …
For example, in the case when there is a qualification of the auditor’s opinion in relation to accounts receivable in the auditor’s report on the financial report, and the single financial statement includes accounts receivable, or the specific element of …
Key audit matters that are communicated in the auditor’s report on the financial report may have implications for an audit of a single financial statement or the specific element of the financial statement. The information included in the Key Audit …
Even when certain matters included in the auditor’s report on the financial report do not have implications for the audit of, or for the auditor’s report on, the single financial statement or the specific element of a financial statement, the auditor may …
In the auditor’s report on an entity’s financial report, the expression of a disclaimer of opinion regarding the results of operations and cash flows, where relevant, and an unmodified opinion regarding the financial position is permitted since the …
ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information . …