228 paragraphs found
This Auditing Standard applies to an audit of a general purpose financial report and is written in that context. ASA 800 [4] deals with special considerations when a financial report is prepared in accordance with a special purpose framework. ASA 805 …
The requirements of this Auditing Standard are aimed at addressing an appropriate balance between the need for consistency and comparability in auditor reporting globally and the need to increase the value of auditor reporting by making the information …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report. …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report. …
See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report. …
See ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks. …
See ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. …
The objectives of the auditor are: To form an opinion on the financial report based on an evaluation of the conclusions drawn from the audit evidence obtained; and To express clearly that opinion through a written …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …