194 paragraphs found
This ASAE does not require the assurance practitioner to perform an audit or review of the acquiree’s unadjusted financial information as part of the engagement, if such an audit or review has not already been …
The acquiree’s financial statements for the period immediately preceding that of the source from which the acquiree financial information has been extracted often will have been audited or reviewed, even if the source from which the acquiree financial …
Not all modified audit opinions, review conclusions or Emphasis of Matter paragraphs with respect to either the source from which the unadjusted financial information has been extracted or the source from which the acquiree or divestee financial …
Further appropriate action that the assurance practitioner may take includes, for example: In relation to the requirement in paragraph 23(b) : Discussing the matter with the responsible party. Where possible under applicable law or regulation, making a …
Applicable law or regulation ordinarily requires that the assurance practitioner not knowingly be associated with reports, returns, communications or other information that the assurance practitioner believes contain misleading or deceptive statements. …
Appropriate disclosures may include matters such as: The nature and purpose of the pro forma financial information, including the nature of the event(s) or transaction(s), and the date at which such event is assumed to have occurred or transaction been …