367 paragraphs found
The concepts and discussions on evidence relevant to an audit engagement are contained in Auditing Standard ASA 500 , and may be helpful in determining the evidence applicable to an assurance …
The assurance practitioner ordinarily pays particular attention to the following disclosure areas within the document: other financial information not subject to the assurance engagement including: summarised financial information, for example in tabular …
The assurance practitioner considers the appropriateness of the going concern assumption of the entity when the nature of the assurance engagement means that such an assessment could have implications for the assurance report. Ordinarily the assessment …
If the assurance practitioner considers that performing a going concern assessment [84] is relevant, the assurance practitioner ordinarily performs the assessment as if the event(s) or transaction(s) giving rise to the corporate fundraising or reporting …
The concepts and discussions on performing a going concern assessment of an entity, relevant to an audit engagement are contained in Auditing ASA 570 , and may be helpful in performing a going concern assessment in an assurance …
If the assurance practitioner does not consider the going concern assumption to be appropriate to the entity, the implications for the assurance report depend on whether the responsible party has modified the basis of preparation of the financial …
If event(s), condition(s), transaction(s) or error(s) with a potentially material impact on the financial information come to the assurance practitioner’s attention prior to the relevant date, the assurance practitioner discusses the omissions with the …
The concepts and discussions on obtaining written representations relevant to an audit engagement are contained in Auditing Standard ASA 580 Written Representations , and may be helpful in determining the form and content of written representations …
Oral or written representations made by the responsible party cannot replace other evidence the assurance practitioner could reasonably expect to be available. For example, relevant minutes of meetings of the Board of Directors, or a published statement …