290 paragraphs found
The assurance practitioner shall also request management’s written representations that management has disclosed to the assurance practitioner: (Ref: Para. A107 ) The identity of the entity’s related parties and all the related party relationships and …
If management does not provide one or more of the requested written representations, the assurance practitioner shall: (Ref: Para. A106 ) Discuss the matter with management and those charged with governance, as appropriate; Re-evaluate the integrity of …
The assurance practitioner shall disclaim a conclusion on the financial statements, or withdraw from the engagement if withdrawal is possible under applicable law or regulation, as appropriate, if: The assurance practitioner concludes that there is …
The date of the written representations shall be as near as practicable to, but not after, the date of the assurance practitioner’s report. The written representations shall be for all financial statements and period(s) referred to in the assurance …
The assurance practitioner shall evaluate whether sufficient appropriate evidence has been obtained from the procedures performed and, if not, the assurance practitioner shall perform other procedures judged by the assurance practitioner to be necessary …
If the assurance practitioner is not able to obtain sufficient appropriate evidence to form a conclusion, the assurance practitioner shall discuss with management and those charged with governance, as appropriate, the effects such limitations have on the …
The assurance practitioner shall evaluate the evidence obtained from the procedures performed to determine the effect on the assurance practitioner’s report. (Ref: Para. A109 …
In forming the conclusion on the financial statements, the assurance practitioner shall: Evaluate whether the financial statements adequately refer to, or describe, the applicable financial reporting framework; (Ref: Para. A112–A113 ) Consider whether, in …
The assurance practitioner shall consider the impact of: Uncorrected misstatements identified during the review, and in the previous year’s review of the entity’s financial statements, on the financial statements as a whole; and Qualitative aspects of the …
If the financial statements are prepared using a fair presentation framework, the assurance practitioner’s consideration shall also include: (Ref: Para. A115 ) The overall presentation, structure and content of the financial statements in accordance with …