89 paragraphs found
ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …
ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report . …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report , paragraph 13 . …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information , paragraph 22(e)(ii) . …
ASA 200 defines the term “historical financial information” as information expressed in financial terms in relation to a particular entity, derived primarily from that entity’s accounting system, about economic events occurring in past time periods or …
ASA 200 defines the term “financial statements” as a structured representation of historical financial information, including disclosures, intended to communicate an entity’s economic resources or obligations at a point in time or the changes therein for …