41 paragraphs found
… [1] audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial …
… Paragraph 19(i) of this Auditing Standard requires the auditor to include a …
Adequate disclosure of the summarised nature of the summary financial statements and the identity of the audited financial report, as referred to in paragraph A6(a), may, for example, be provided by a title such as “Summary Financial Statements Prepared …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph Aus 13.2 , defines the term …
… on summary financial statements in accordance with this Auditing Standard only when the auditor has been engaged to conduct an audit in accordance with Australian Auditing Standards of the financial report from which the …
… with such law or regulation does not comply with this Auditing Standard. Accordingly, the auditor’s report on the … that the engagement was conducted in accordance with this Auditing Standard. The auditor shall include appropriate …
The auditor’s report on the summary financial statements may be dated later than the date of the auditor’s report on the audited financial report. In such cases, the auditor’s report on the summary financial statements shall state that the summary …
When the auditor’s report on the audited financial report contains an adverse opinion or a disclaimer of opinion, the auditor’s report on the summary financial statements shall, in addition to the elements in paragraph 16 : State that the auditor’s report …
The statement(s) and description(s) required by paragraph 19 are intended to draw attention to those matters and are not a substitute for reading the auditor’s report on the audited financial report. The required descriptions are intended to convey the …
When the auditor’s report on the audited financial report includes: A qualified opinion in accordance with ASA 705; [7] An Emphasis of Matter paragraph, or an Other Matter paragraph in accordance with ASA 706; [8] A Material Uncertainty Related to Going …