367 paragraphs found
See RG 170, which contains guidance that prospective financial information that includes a projection (that is, supported by material hypothetical assumptions) rather than reasonable grounds is likely to be misleading and therefore is not permitted to be …
See Section 709 of the Corporations Act 2001 for the criteria as to when an Offer Information Statement may be used instead of a prospectus. …
See RG 170 for further guidance on the concept of reasonable grounds in relation to public documents. …
In respect of assurance engagements involving: (Ref: Para. A4 ) reasonable or limited assurance on non‑historical financial information, the assurance practitioner shall not represent compliance with this ASAE unless the assurance practitioner has …
The assurance practitioner shall have an understanding of the entire section(s) of this ASAE that is applicable in the engagement circumstances, including the application and other explanatory material, to understand its objectives and to apply its …
The assurance practitioner shall comply with relevant ethical requirements relating to assurance engagements, including those pertaining to independence, and implement quality control procedures that are applicable to the individual engagement in …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements , paragraph 5 . …