290 paragraphs found
Professional scepticism is necessary for the critical assessment of evidence in a review. This includes questioning inconsistencies and investigating contradictory evidence, and questioning the reliability of responses to enquiries and other information …
These other reporting responsibilities are addressed in a separate section of the assurance practitioner’s report, to clearly distinguish them from the assurance practitioner’s responsibility under this ASRE to report on the financial statements. Where …
The date of the assurance practitioner’s report informs the user of the assurance practitioner’s report that the assurance practitioner has considered the effect of events and transactions of which the assurance practitioner became aware and that occurred …
The assurance practitioner’s conclusion is provided on the financial statements and the financial statements are the responsibility of management. The assurance practitioner is not in a position to conclude that sufficient appropriate evidence has been …
In some jurisdictions, law or regulation identifies the individuals or bodies (for example, the directors) that are responsible for concluding that all the statements that comprise the financial statements, including the related notes, have been prepared, …
In some jurisdictions, final approval of the financial statements by shareholders is required before the financial statements are issued publicly. In these jurisdictions, final approval by shareholders is not necessary for the assurance practitioner to …
Consistency in the assurance practitioner’s report, when the review has been conducted in accordance with this ASRE, which uses the equivalent ISRE 2400 (Revised) Engagements to Review Historical Financial Statements as the underlying standard, promotes …
When, in addition to complying with the requirements of this ASRE, the assurance practitioner also complies with relevant other standards, the report may refer to the review having been performed in accordance with both this ASRE and relevant other …
Appendix 2 to this ASRE contains illustrations of assurance practitioners’ reports for a review of financial statements incorporating the reporting requirements of this …
ASQC 1 requires the firm to establish time limits that reflect the need to complete the assembly of final engagement files on a timely …