290 paragraphs found
The assurance practitioner may consider it necessary to draw users’ attention to a matter presented or disclosed in the financial statements that, in the assurance practitioner’s judgement, is of such importance that it is fundamental to users’ …
If adequate disclosure is made in the financial report, the assurance practitioner shall add an Emphasis of Matter paragraph to the assurance practitioner’s report, to highlight a material uncertainty, including one or more material uncertainties relating …
The assurance practitioner’s report on special purpose financial statements shall include an Emphasis of Matter paragraph alerting users of the assurance practitioner’s report that the financial statements are prepared in accordance with a special purpose …
The assurance practitioner shall include an Emphasis of Matter paragraph immediately after the paragraph that contains the assurance practitioner’s conclusion on the financial statements under the heading “Emphasis of Matter,” or other appropriate …
If the assurance practitioner considers it necessary to communicate a matter other than those that are presented or disclosed in the financial statements that, in the assurance practitioner’s judgement, is relevant to users’ understanding of the review, …
An assurance practitioner may be requested to address other reporting responsibilities in the assurance practitioner’s report on the financial statements that are in addition to the assurance practitioner’s responsibilities under this ASRE to report on …
The assurance practitioner shall date the report no earlier than the date on which the assurance practitioner has obtained sufficient appropriate evidence as the basis for the assurance practitioner’s conclusion on the financial statements, including …
The assurance practitioner’s report shall be dated as at the date the assurance practitioner signs that report. …
The preparation of documentation for the review provides evidence that the review was performed in accordance with this ASRE, and legal and regulatory requirements where relevant, and a sufficient and appropriate record of the basis for the assurance …
In documenting the nature, timing and extent of procedures performed as required in this ASRE, the assurance practitioner shall record: Who performed the work and the date such work was completed; and Who reviewed the work performed for the purpose of …