158 paragraphs found
The auditor shall request an updated written representation letter from the entity’s Chief Executive Officer and Chief Financial Officer, containing such representations that the auditor determines are appropriate in the engagement …
The date of the updated representation letter shall be either the cut-off date of the offering document or as near as practical to, but not after, the date of the bring down comfort …
If the required representations set out in paragraph 66 of this ASRS are not received, the auditor shall not issue the comfort letter. …
The auditor shall provide a written bring down comfort letter to the requesting parties including a clear expression of the results of the auditor’s procedures on the change period financial information. (Ref: Para A51 …
The bring down comfort letter shall include, at a minimum, each of the following elements: date issued; addressees; a reference to the previously issued comfort letter and the purpose of the bring down comfort letter; a statement as to whether the auditor …
The auditor shall document on a timely basis: the nature, timing and extent of the procedures performed by the auditor as specified by the requesting parties and the results obtained, as identified in the comfort letter; and evidence that the procedures …
The auditor’s ethical requirements in respect of the responsible party of the entity, including independence applicable to other assurance engagements which include comfort letter engagements, are set out in ASA 102 Compliance with Ethical Requirements …
Where the entity is not the Issuer (e.g. a target in an acquisition or a guarantor), they may not have primary responsibility for (i) (ii) or (iii). Their responsibility would primarily be the financial …
Or equivalent roles, responsibilities, or positions within the entity. …