41 paragraphs found
… the auditor’s procedures conducted in accordance with this Auditing Standard, on whether the summary financial …
When the auditor has concluded that an unmodified opinion on the summary financial statements is appropriate, the auditor’s opinion shall, unless otherwise required by law or regulation, use one of the following phrases: (Ref: Para. A9 ) The accompanying …
… 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 may become aware of facts that existed at the date of the auditor’s report on the audited financial report, but of which the auditor previously was unaware. In such cases, the auditor shall not issue the auditor’s report on the summary …
… For purposes of this Auditing Standard, the following terms have the meanings …
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 …
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 …
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 …
Before accepting an engagement to report on summary financial statements, the auditor shall: (Ref: Para. A2 ) Determine whether the applied criteria are acceptable; (Ref: Para. A3–A7 ) Obtain the agreement of management that it acknowledges and …