41 paragraphs found
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 …
… The relevance of each of the Australian Auditing Standards requires careful consideration. Even … financial statement is the subject of the audit, Australian Auditing Standards such as ASA 240, [22] ASA 550 [23] and …
… Paragraph 11 of this Auditing Standard explains that the auditor is required to … to apply the reporting requirements in other Australian Auditing Standards adapted as necessary in the circumstances …
If the auditor undertakes an engagement to report on a single financial statement or on a specific element of a financial statement in conjunction with an engagement to audit the entity’s financial report, the auditor shall express a separate opinion for …
Furthermore, the materiality determined for a single financial statement or for a specific element of a financial statement may be lower than the materiality determined for the entity’s financial report; this will affect the nature, timing and extent of …
ASA 210 requires that the agreed terms of the audit engagement include the expected form of any reports to be issued by the auditor. [5] In the case of an audit of a single financial statement or of a specific element of a financial statement, the …
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 …
A reasonable assurance engagement other than an audit of historical financial information is performed in accordance with Australian Standard on Assurance Engagements (ASAE) 3000. …
ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information . …