75 paragraphs found
If the auditor does not receive the requested signed representation letter containing a confirmation that the requesting parties have a due diligence defence as required in paragraph 14(e)(v) of this ASRS, the auditor shall not agree to issue the comfort …
The auditor may only provide limited assurance on interim financial information included in the offering document if the auditor has, as agreed to under a separate engagement, conducted a review in accordance with the applicable Australian Standard on …
… as follows: “In the absence of any discussions with [ names of the requesting party ], we have set out in this …
Change period means the period specified by the requesting parties ending on the cut-off date and begins for balance sheet items, immediately after the date of the latest balance sheet, and for profit and loss items, immediately after the latest period …
Requesting parties means third party underwriter(s) and/or other parties involved with the entity’s securities offering (such as financial intermediaries, buyers, sellers, brokers or selling agents or group or component auditors) that have agreed to be …
If the terms of engagement include the auditor preparing a bring down comfort letter, to be dated at or shortly before the closing date of the offering, the auditor shall carry out the specified procedures set out in the engagement letter and make …
The auditor shall inform the requesting parties as soon as possible when the auditor has discovered matters, as a result of the procedures performed by the auditor, not included in the offering document, that require inclusion in the final comfort letter …
Any change in agreed terms proposed by the responsible party of the entity during the engagement needs to be appropriately justified to the auditor’s satisfaction before the auditor agrees to such a change. Examples of when requests from the entity may …
… becomes effective. The underwriters may or may not be named in the offering document, and are commonly the …
In Australia, auditors do not ordinarily provide review conclusions or audit opinions on non-historical financial information such as a financial forecast and consequently do not agree to perform any other procedures on such financial information. If the …