35 paragraphs found
For non‑current assets and liabilities, such as property, plant and equipment, investments and long‑term debt, some audit evidence may be obtained by examining the accounting records and other information underlying the opening balances. In certain …
ASA 705 establishes requirements and provides guidance on circumstances that may result in a modification to the auditor’s opinion on the financial report, the type of opinion appropriate in the circumstances, and the content of the auditor’s report when …
In some situations, a modification to the predecessor auditor’s opinion may not be relevant and material to the opinion on the current period’s financial report. This may be the case where, for example, there was a scope limitation in the prior period, …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …