158 paragraphs found
When unaudited interim financial information has been included in the offering document with respect to a period that has not been audited or reviewed, the auditor is not able to provide an auditor's statement on the interim financial information. The …
If the auditor is required to comment on pro forma historical financial information, the auditor shall not provide such a comment unless the auditor has an appropriate level of knowledge of the accounting and financial reporting practices of the entity. …
The auditor shall not provide an auditor's statement in a comfort letter with respect to: (Ref: Para. A30 ) the application of pro forma adjustments to historical financial information amounts; the compilation of any pro forma historical financial …
If the auditor is requested by the requesting parties to provide limited assurance on pro forma historical financial information included in the offering document, the auditor shall only agree to such a request if: this is conducted as a separate …
The auditor shall not agree, as part of a comfort letter engagement, to perform procedures specified by the requesting parties in relation to a financial …
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 …