58 paragraphs found
In some jurisdictions, entities in the public sector may be prohibited from issuing an amended financial report by law or regulation. In such circumstances, the appropriate course of action for the auditor may be to report to the appropriate statutory …
Where the auditor believes that management, or those charged with governance, have failed to take the necessary steps to prevent reliance on the auditor’s report on the financial report previously issued by the entity despite the auditor’s prior …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 2 . …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph A23 …
After the financial report has been issued, the auditor has no obligation to perform any audit procedures regarding such financial report. However, if, after the financial report has been issued, a fact becomes known to the auditor that, had it been …
In addition to considering if it is appropriate to obtain legal advice in accordance with paragraph A20, other possible actions the auditor may consider include: Notifying management and those charged with governance that the auditor’s report must no …