77 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. …
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
ASA 720 The Auditor’s Responsibilities Related to Other Information . …
ASA 710 , Comparative Information—Corresponding Figures and Comparative Financial Reports . …
The audit of the financial report from which the summary financial statements are derived provides the auditor with the necessary knowledge to discharge the auditor’s responsibilities in relation to the summary financial statements in accordance with this …
Management’s agreement with the matters described in paragraph 6 may be evidenced by its written acceptance of the terms of the engagement. …
The preparation of summary financial statements requires management to determine the information that needs to be reflected in the summary financial statements so that they are consistent, in all material respects, with or represent a fair summary of the …
Factors that may affect the auditor’s determination of the acceptability of the applied criteria include: The nature of the entity; The purpose of the summary financial statements; The information needs of the intended users of the summary financial …