194 paragraphs found
This Standard on Assurance Engagements is operative for engagements commencing on or after 1 January 2015 . Early adoption of this ASAE is permitted only in conjunction with the early adoption of revised ASAE 3000. …
Where the standard is early adopted, the assurance practitioner indicates in the assurance report that they have conducted the assurance engagement in accordance with ASAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Historical …
This Australian Standard on Assurance Engagements (ASAE) deals with limited or reasonable assurance attestation engagements undertaken by an assurance practitioner [1] to report on the responsible party’s [2] compilation of pro forma historical financial …
See ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information, paragraph Aus 12.1. …
When the assurance practitioner is requested to provide assurance on the pro forma financial information itself, refer to ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information …
In an engagement performed under this ASAE, the assurance practitioner has no responsibility to compile the pro forma financial information for the entity; such responsibility rests with the responsible party. The assurance practitioner’s sole …
This ASAE does not deal with non‑assurance engagements in which the assurance practitioner is engaged by the entity to compile its historical financial …
The purpose of pro forma financial information included in a prospectus is solely to illustrate the impact of a significant event(s) or transaction(s) on unadjusted financial information of the entity as if the event had occurred or the transaction had …