367 paragraphs found
When the document containing the financial information includes, or will include, other information, the assurance practitioner shall request from the responsible party a copy of that document and read its entire contents for the sole purpose of …
If the assurance practitioner: identifies a material inconsistency between the other information and the financial information; and/or becomes aware of a material misstatement of fact in that other information that is related to the financial information; …
The concepts and discussion on the use of an Other Matter paragraph relevant to an audit engagement are contained in ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report , paragraphs 8‑Aus 8.1 , and may be …
The assurance practitioner shall determine if an assessment of the entity’s ability to continue as a going concern is relevant to the engagement. [46] (Ref: Para. A52 …
The concepts and discussions on the going concern assessment relevant to an audit engagement are contained in ASA 570 Going Concern , and may be helpful in performing a going concern assessment in an assurance engagement. Australian Accounting Standard …
If the assurance practitioner determines that an assessment of the entity’s ability to continue as a going concern is relevant, the assurance practitioner shall perform such an assessment in order to obtain sufficient appropriate evidence regarding the …
If the assurance practitioner concludes the entity is not a going concern, or if there is a material uncertainty related to event(s) or condition(s) that individually, or collectively, may cast significant doubt on the entity’s ability to continue as a …
The concepts and discussions on the subsequent events relevant to a financial report audit engagement are contained in ASA 560 Subsequent Events, and may be helpful in assessing subsequent events in an assurance …
The assurance practitioner shall discuss with the responsible party any such event(s), transaction(s), correction(s), or error(s) identified during the engagement in order to establish whether the effect on the financial information is material. If the …
The assurance practitioner shall revoke any consent to include the assurance report in the document that may have been previously provided, if the event(s), transaction(s), correction(s), or error(s) referred to in paragraph 70 of this ASAE is (are) not, …