23 paragraphs found
The auditor shall comment in the comfort letter if as a result of the procedures performed, the auditor identifies there has been a change in the application of the applicable financial reporting framework to the change period financial information such …
As the audit terms “presents fairly” or “true and fair” ordinarily relates to presentations of financial statements, the use of the terms by auditors in commenting on other types of information may be misleading and should not be used in the comfort …
The auditor‟s comfort letter shall include, at a minimum, each of the following elements: (Ref: Para. A50 ) addressees, being only the responsible party of the entity and the requesting parties; the date of issue, being the date the auditor signs the …