155 paragraphs found from standard ASA 700.
… This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
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… This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
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This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
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… content of the auditor’s report issued as a result of an audit of a financial report. …
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… with the auditor’s responsibility to communicate key audit matters in the auditor’s report. ASA 705 [2] and … contain reporting requirements that are applicable when issuing an auditor’s report. …
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… This Auditing Standard applies to an audit of a general purpose financial report and is written in … [5] deals with special considerations relevant to an audit of a single financial statement or of a specific …
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… Consistency in the auditor’s report, when the audit has been conducted in accordance with Auditing …
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… based on an evaluation of the conclusions drawn from the audit evidence obtained; and To express clearly that opinion …
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The auditor shall form an opinion on whether the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. [9] , …
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