367 paragraphs found
See ASA 200, paragraph Aus 13.1 , for guidance on determining the nature of historical financial information for an assurance engagement. …
See RG 170 Prospective Financial Information, issued by the Australian Securities and Investments commission (ASIC) (April 2011) for further guidance on hypothetical …
See AASB 101 Presentation of Financial Statements , paragraph 7, issued by the Australian Accounting Standards Board for a definition of materiality, and ASA 320 Materiality in Planning and Performing an Audit for further guidance on the concept of …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report for guidance on material inconsistencies in an audit engagement, which may be helpful in assurance …
See ASA 720 for guidance on the concept of misstatement of fact which may be helpful in assurance engagements. …
See RG 230 Disclosing non‑IFRS financial Information (December 2011), issued by ASIC for a definition of, and discussion on, non‑IFRS financial information (see RG 230.14), as well as further guidance on pro forma financial information included in …
Accounting Standards are ordinarily those issued by the Australian Accounting Standards Board. …
See paragraph 14(d) for a definition of “base financial information.” …