23 paragraphs found
In determining whether to accept the comfort letter engagement, the auditor ordinarily considers whether the length of the cut-off period proposed by the requesting parties for the change period financial information is appropriate, having regard to …
… either an audit in accordance with applicable Australian Auditing Standards, or a review in accordance with the …
… where there is no existing standard issued by a national auditing standards setting body; or the requirements of … where the other standard has been issued by a national auditing standards setting body. [1] …
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 …
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, …
… relevant to an audit engagement are contained in Auditing Standard ASA 580 Written Representations , and may …
Auditor means the person or firm appointed to audit an entity’s financial report. …
The auditor shall request a written representation letter from the entity‟s Chief Executive Officer and Chief Financial Officer [6] that includes the following representations, at a minimum: a reaffirmation of the representations previously provided in …
Any request by the entity to the auditor to perform an audit or review of the entity’s interim financial information included in the offering document is covered by a separate engagement to the comfort letter engagement and performed in accordance with …
The auditor should have obtained a sufficient understanding of an entity’s internal control over financial reporting for both year-end and interim periods through performing an audit of the entity’s financial statements for one or more financial reporting …