107 paragraphs found
The phrases “present fairly, in all material respects,” and “give a true and fair view” are regarded as being equivalent. Whether the phrase “present fairly, in all material respects,” or the phrase “give a true and fair view” is used in any particular …
In some jurisdictions, law or regulation identifies the individuals or bodies (e.g., the directors) that are responsible for concluding that all the statements and disclosures that comprise the financial report, have been prepared, and specifies the …
… with, the requirements in paragraphs 39–40 of this Auditing Standard. (Ref: Para. A56 ) …
… on a website, the appropriate authority is The Auditing and Assurance Standards Board and the website …
… the responsibilities described in paragraph 34 of this Auditing Standard. In this case, the heading of this …
… the […] in paragraph 25 and elsewhere in this Auditing Standard is intended to be replaced by the words in …
… presentation. [21] As noted in paragraph 7(b) of this Auditing Standard, a fair presentation [22] financial …