77 paragraphs found
When distribution or use of the auditor’s report on the audited financial report is restricted, or the auditor’s report on the audited financial report alerts readers that the audited financial report is prepared in accordance with a special purpose …
If the audited financial report contains comparatives, but the summary financial statements do not, the auditor shall determine whether such omission is reasonable in the circumstances of the engagement. The auditor shall determine the effect of an …
If the summary financial statements contain comparatives that were reported on by another auditor, the auditor’s report on the summary financial statements shall also contain the matters that ASA 710 requires the auditor to include in the auditor’s report …
The auditor shall evaluate whether any unaudited supplementary information presented with the summary financial statements is clearly differentiated from the summary financial statements. If the auditor concludes that the entity’s presentation of the …
If the auditor becomes aware that the entity plans to state that the auditor has reported on summary financial statements in a document containing the summary financial statements, but does not plan to include the related auditor’s report, the auditor …
The auditor may be engaged to report on the financial report of an entity, while not engaged to report on the summary financial statements. If, in this case, the auditor becomes aware that the entity plans to make a statement in a document that refers to …
Paragraphs 19-20 , which deal with circumstances where the auditor’s report on the audited financial report has been modified, require additional elements to those listed in this …
Or other term that is appropriate in the context of the legal framework in the particular jurisdiction. …
Or other term that is appropriate in the context of the legal framework in the particular jurisdiction. …