113 paragraphs found
In rare circumstances, a disclaimer of opinion on the financial report may be appropriate when the refusal to correct the material misstatement of the other information casts such doubt on the integrity of management and those charged with governance as …
Withdrawal from the engagement, where withdrawal is possible under applicable law or regulation, may be appropriate when the circumstances surrounding the refusal to correct the material misstatement of the other information cast such doubt on the …
In the public sector, withdrawal from the engagement may not be possible. In such cases, the auditor may issue a report to the legislature providing details of the matter or may take other appropriate …
If the auditor concludes that a material misstatement exists in other information obtained after the date of the auditor’s report, and such a material misstatement has been corrected, the auditor’s procedures necessary in the circumstances include …
If those charged with governance do not agree to revise the other information, taking appropriate action to seek to have the uncorrected misstatement appropriately brought to the attention of users for whom the auditor’s report is prepared requires the …
When a material misstatement of the other information remains uncorrected, appropriate actions that the auditor may take to seek to have the uncorrected material misstatement appropriately brought to the attention of users for whom the auditor’s report is …
The auditor uses professional judgement in considering the appropriate actions, as suggested in paragraph A50, that the auditor may take in circumstances where a material misstatement of the other information remains uncorrected. The auditor may also …
In reading the other information, the auditor may become aware of new information that has implications for: The auditor’s understanding of the entity and its environment, the financial reporting framework and the entity's system of internal control and, …
For an audit of a financial report of an entity other than a listed entity, the auditor may consider that the identification in the auditor’s report of other information that the auditor expects to obtain after the date of the auditor’s report would be …
Refer [Aus] Appendix 2 for a decision tree diagram of other information reporting. …