58 paragraphs found
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Date of the financial report means the date of the end of the latest period covered by the financial report. Date of approval of the financial report means the date on which all the financial statements that comprise the financial report, including the …
Date of the auditor’s report means the date the auditor dates the report on the financial report in accordance with ASA 700 . (Ref: Para. A3 ) …
Date the financial report is issued means the date that the auditor’s report and audited financial report are made available to third parties. (Ref: Para. A4‑A5 ) …
Subsequent events means events occurring between the date of the financial report and the date of the auditor’s report, and facts that become known to the auditor after the date of the auditor’s report. …
The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial report and the date of the auditor’s report that require adjustment of, or disclosure in, the …
The auditor shall perform the procedures required by paragraph 6 of this Auditing Standard so that they cover the period from the date of the financial report to the date of the auditor’s report, or as near as practicable thereto. The auditor shall take …
If, as a result of the procedures performed as required by paragraphs 6 and 7 of this Auditing Standard, the auditor identifies events that require adjustment of, or disclosure in, the financial report, the auditor shall determine whether each such event …
The auditor shall request management and, where appropriate, those charged with governance, to provide a written representation in accordance with ASA 580 [4] that all events occurring subsequent to the date of the financial report and for which the …
The auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report. However, if, after the date of the auditor’s report but before the date the financial report is issued, a fact becomes …