158 paragraphs found
The auditor may be requested to perform procedures specified by the requesting parties and report results on tables, statistics and other financial information. If the auditor is requested to comment in a comfort letter on tables, statistics and other …
The auditor shall not comment in a comfort letter: on quantitative information that has been obtained from accounting records unless the information is subject to the same controls over financial reporting as the dollar amounts; or on tables, statistics, …
The auditor shall not use the terms “presents fairly” or “true and fair” in comments concerning tables, statistics, and other financial information and shall not comment on: (Ref: Para. A33 ) information subject to legal interpretation, such as beneficial …
The auditor's reporting of results from the performance of the procedures in the comfort letter concerning tables, statistics, and other financial information included in the offering document shall include: (Ref: Para. A34 ) a clear identification of the …
With respect to the acceptability of methods of allocation used in deriving the figures commented on, the auditor shall comment only to the extent to which such allocation is made in, or can be derived directly by, analysis or computation from the …
The comfort letter shall state that the auditor makes no representations regarding: any matter of legal interpretation; the completeness or adequacy of disclosure; and the adequacy of the procedures followed, and that such procedures would not necessarily …
If agreed to under the terms of the engagement, the auditor shall perform the procedures specified by the requesting parties on financial information during the change period, in order to provide an auditor’s statement on such financial information in the …
The auditor shall base the auditor’s statement regarding any subsequent changes in the change period financial information solely on the procedures performed with respect to the change period. (Ref: Para. A36 …
The auditor shall provide an auditor’s statement in the comfort letter regarding subsequent changes in the change period financial information only as of a date less than the date specified in paragraph 10(f) of this ASRS. (Ref: Para. A37 …
When the requesting parties request an auditor’s statement regarding subsequent changes in specified financial information as of a date after the date specified in paragraph 10(f) of this ASRS, the auditor is not permitted to include an auditor’s …