58 paragraphs found
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report. …
See ASA 260 Communication with Those Charged with Governance , paragraph 13 . …
When the audited financial report is included in other documents subsequent to the issuance of the financial report (other than annual reports that would be within the scope of ASA 720 ), the auditor may have additional responsibilities relating to …
In some jurisdictions, law or regulation identifies the individuals or bodies (for example, management or those charged with governance) that are responsible for concluding that all the financial statements that comprise the financial report, including …
The auditor’s report cannot be dated earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the opinion on the financial report including evidence that all the financial statements that comprise the …
The date the financial report is issued generally depends on the regulatory environment of the entity. In some circumstances, the date the financial report is issued may be the date that they are filed with a regulatory authority. Since an audited …
In the case of the public sector, the date the financial report is issued may be the date the audited financial report and the auditor’s report thereon are presented to the legislature or otherwise made public. …
Depending on the auditor’s risk assessment, the audit procedures required by paragraph 6 may include procedures, necessary to obtain sufficient appropriate audit evidence, involving the review or testing of accounting records or transactions occurring …
Paragraph 7 stipulates certain audit procedures in this context that the auditor is required to perform pursuant to paragraph 6 . The subsequent events procedures that the auditor performs may, however, depend on the information that is available and, in …
In addition to the audit procedures required by paragraph 7 , the auditor may consider it necessary and appropriate to: Read the entity’s latest available budgets, cash flow forecasts and other related management reports for periods after the date of the …