77 paragraphs found
ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph Aus 13.2 , defines the term “financial …
Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …
Audited financial report – Financial report [1] audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …
Summary financial statements – Historical financial information that is derived from a financial report, or complete set of financial statements, but that contains less detail than the financial report, while still providing a structured representation …
In contrast, paragraphs 14–15 deal with the auditor’s responsibilities relating to information included in a document that also contains the summary financial statements and the auditor’s report thereon. This information may include: Some or all of the …
In reading the information included in a document containing the summary financial statements and the auditor’s report thereon, the auditor may become aware that such information is misleading and may need to take appropriate action. Relevant ethical …
When information is included in a document containing the summary financial statements and the auditor’s report thereon and that information deals with some or all of the same matters as the other information included in the annual report, the work …
When an uncorrected material misstatement of the other information has been identified in the auditor’s report on the audited financial report and that uncorrected material misstatement relates to a matter that is dealt with in the information in a …