194 paragraphs found
Other than in the case of an entity formed for purposes of the transaction and which has never had any trading activity, applicable law or regulation may not permit an entity to issue a prospectus if its historical financial information has never been …
Informed by the assurance practitioner’s understanding of how the responsible party has compiled the pro forma financial information and other engagement circumstances, the assurance practitioner may obtain evidence regarding whether the responsible party …
In the case of a divestment, the divestee’s financial information will be derived from the source from which the unadjusted financial information has been extracted, which will often be audited or reviewed. The source from which the unadjusted financial …
Where the source from which the unadjusted financial information has been extracted has not been audited or reviewed, the assurance practitioner may refer to the guidance in paragraphs A29‑Aus A29.3 in determining whether the divestee financial …
The source from which the acquiree financial information has been extracted may have been audited or reviewed. Where the source from which the acquiree financial information has been extracted has been audited or reviewed by the assurance practitioner, …
The source from which the acquiree financial information has been extracted may have been audited or reviewed by another assurance practitioner. In this situation, the need by the assurance practitioner reporting under this ASAE for an understanding of …
The assurance practitioner uses professional judgement to determine, based on the type of assurance, how to obtain such an understanding of the acquiree and its accounting and financial reporting practices such that the assurance practitioner can be …
When the source from which the acquiree financial information has been extracted has not been audited or reviewed, it is necessary for the assurance practitioner to perform procedures in relation to the appropriateness of that source. Factors that may …
Whether the assurance practitioner is able to access documentation describing the source of the acquiree’s unadjusted financial information. …