74 paragraphs found
The concepts and discussions on complete set of financial statements relevant to an audit engagement are contained in ASA 200, paragraph Aus 13.1 , and may be helpful in determining the components of a complete set of financial statements applicable to an …
In addition to the requirements in paragraph 107 of this ASAE, the assurance practitioner shall only accept the engagement if the level of assurance to be provided on the pro forma forecast is not higher than the level of assurance expressed on the source …
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 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 …
The concepts and discussions on the inclusion of an emphasis of matter paragraph relating to a financial report being prepared in accordance with a special purpose framework are contained in ASA 800 Special Considerations–Audits of Financial Reports …
In addition to the requirements in paragraph 25 of this ASAE, the assurance practitioner shall only accept the engagement if the level of assurance to be provided on the pro forma historical financial information is not higher than the level of assurance …
The concepts and discussions on the inclusion of an emphasis of matter paragraph relating to a financial report being prepared in accordance with a special purpose framework are contained in ASA 800 Special Considerations–Audits of Financial Reports …
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 …
If the assurance practitioner requests access to the audit working papers of another assurance practitioner and is unable to obtain such access, this constitutes a limitation of scope on the assurance practitioner being able to assess the appropriateness …
If the assurance practitioner requests access to the audit working papers of another assurance practitioner and is unable to obtain such access, this constitutes a limitation of scope on the assurance practitioner being able to assess the appropriateness …