41 paragraphs found
The procedures described in paragraph 8 are often performed during or immediately after the audit of the financial report. When the auditor reports on the summary financial statements after the completion of the audit of the financial report, the auditor …
… The Appendix to this Auditing Standard contains illustrations of auditors’ …
The auditor’s evaluation whether the audited financial report is available to the intended users of the summary financial statements without undue difficulty is affected by factors such as whether: The summary financial statements describe clearly from …
… This Auditing Standard applies to an auditor’s responsibilities … financial statements, audited in accordance with Australian Auditing Standards, by the same auditor. …
… to the summary financial statements in accordance with this Auditing Standard. Application of this Auditing Standard will not provide sufficient appropriate …
… This Auditing Standard deals with the auditor’s responsibilities … financial statements, audited in accordance with Australian Auditing Standards by that same auditor. …
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 …
The auditor shall perform the following procedures, and any other procedures that the auditor may consider necessary, as the basis for the auditor’s opinion on the summary financial statements: Evaluate whether the summary financial statements adequately …
If the audited financial report contains comparatives, there is a presumption that the summary financial statements also would contain comparatives. Comparatives in the audited financial report may be regarded as corresponding figures or as comparative …
Where established criteria for the preparation of summary financial statements do not exist, criteria may be developed by management, for example, based on practice in a particular industry. Criteria that are acceptable in the circumstances will result in …