75 paragraphs found
This Standard on Related Services (ASRS) addresses the auditor’s responsibilities when requested by the responsible party of the entity making an offering of securities to provide a comfort letter to certain requesting parties relating to particular …
Requesting parties occasionally request that the change period begins immediately after the date of the latest audited balance sheet (which is, ordinarily also the closing date of the latest audited statement of comprehensive income) in the offering …
Situations may exist in which more than one auditor is involved in the audit of the financial statements of an entity and in which the reports of more than one auditor appear in the offering document. This is ordinarily the case when the entity is …
The draft comfort letter shall be clearly identified as a draft to avoid giving the impression that the procedures described in the draft have been performed. To the extent possible, the draft comfort letter shall deal with all matters to be covered in …
… comfort letter for any other purpose; the auditor's firm name; and the auditor's address. …