26 paragraphs found
… Paragraph 11 of this Auditing Standard explains that the auditor is required to … also required to apply the reporting requirements in other Auditing Standards and may find the special considerations …
In the case of a special purpose financial report, such as those prepared in accordance with the requirements of a contract, management may agree with the intended users on a threshold below which misstatements identified during the audit will not be …
… of an Audit in Accordance with International Standards on Auditing , paragraph 13(a) . …
… relating to other information. In the context of this Auditing Standard, reports containing or accompanying the …
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. …
… Reference to “ financial statements ” in this Auditing Standard means “a complete set of special purpose …
ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
See ASA 320 Materiality in Planning and Performing an Audit , paragraph 2 . …