74 paragraphs found
The requirement in ASA 700 for the name of the engagement partner to be included in the auditor’s report where required by law or regulation also applies to audits of special purpose financial reports. …
The auditor may deem it appropriate to refer, in an Other Matter paragraph in the auditor’s report on the special purpose financial report, to the auditor’s report on the general purpose financial report or to matter(s) reported therein (see ASA 706). …
The special purpose financial report may be used for purposes other than those for which they were intended. For example, a regulator may require certain entities to place the special purpose financial report on public record. To avoid misunderstandings, …
In addition to the alert required by paragraph 14 , the auditor may consider it appropriate to indicate that the auditor’s report is intended solely for the specific users. Depending on the law or regulation of the particular jurisdiction, this may be …
See, for example, Division 1 of Part 2M.3 of the Corporations Act 2001 . …
See ASA 320 Materiality in Planning and Performing an Audit , paragraph 2 . …