162 paragraphs found
… 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 AASB 101 …
… The assurance practitioner shall determine whether the overall engagement strategy and engagement plan needs to be revised if: the nature of …
… If the assurance practitioner: identifies a material inconsistency … statement in relation to the financial information; the assurance practitioner shall discuss this with the … assurance report in the document; and/or withdraw from the engagement, where withdrawal is possible under applicable …
… the concept of misstatement of fact which may be helpful in assurance engagements. …
… A32‑A44 for guidance on the different elements of assurance engagement risk. …
… The assurance practitioner shall use professional judgement to design and perform assurance procedures whose nature, timing and extent are … A40‑A41 ) if applicable, in a reasonable assurance engagement, and irrespective of the assessed risks of …
… The assurance practitioner shall determine if an assessment of … ability to continue as a going concern is relevant to the engagement. [46] (Ref: Para. A52 ) …
… Reports and Other Financial Information, and Other Assurance Engagements , for further guidance. …
… preparation depends on the specific circumstances of the assurance engagement, but ordinarily does not include material …
… the nature of historical financial information for an assurance engagement. …