138 paragraphs found
The auditor shall consider including an Emphasis of Matter paragraph in the auditor’s review report to draw users’ attention to a matter presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is …
When the auditor includes an Emphasis of Matter paragraph in the auditor’s review report the auditor shall: Include the paragraph within a separate section of the auditor’s review report with an appropriate heading that includes the term “Emphasis of …
The auditor shall consider including an Other Matter paragraph in the auditor’s review report to communicate a matter other than those that are presented or disclosed in the financial report, that in the auditor’s judgement is relevant to users’ …
The auditor shall prepare review documentation that is sufficient and appropriate to provide a basis for the auditor’s conclusion, and to provide evidence that the review was performed in accordance with this Auditing Standard and applicable legal and …
Refer AASB 134 Interim Financial Reporting this is r elevant for a complete set of financial statements, for condensed financial statements refer to selected explanatory …
Consistent with ASA 700 paragraph 46 , under the Corporations Act 2001 the auditor of a company or registered scheme is required to sign the auditor’s review report in both their own name and the name of their firm [section 324AB(3)] or the name of the …
Under paragraph 13 , the auditor needs to make enquiries, and perform analytical and other review procedures in order to reduce to a limited level the risk of expressing an inappropriate conclusion when the financial report is materially …
The objective of a review of a financial report differs significantly from that of an audit conducted in accordance with Australian Auditing Standards. A review of a financial report does not provide a basis for expressing an opinion whether the financial …
A review, in contrast to an audit, is not designed to obtain reasonable assurance that the financial report is free from material misstatement. A review consists of making enquiries, primarily of persons responsible for financial and accounting matters, …