113 paragraphs found
The auditor’s responsibilities under this Auditing Standard do not constitute an assurance engagement on other information or impose an obligation on the auditor to obtain assurance about the other …
Law or regulation may impose additional obligations on the auditor in relation to other information that are beyond the scope of this Auditing …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing …
Refer ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
The objectives of the auditor, having read the other information, are: To consider whether there is a material inconsistency between the other information and the financial report; To consider whether there is a material inconsistency between the other …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …
Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …