81 paragraphs found from standard ASA 720.
… as appropriate, to an audit of other historical financial information. …
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… This Australian Standard on Auditing deals with the auditor’s responsibilities relating to other information, whether financial or non‑financial information … report and the auditor’s report thereon), included in an entity’s annual report. An entity’s annual report may be a …
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… This Auditing Standard is written in the context of an audit of a financial report by an independent auditor. Accordingly, the objectives of … opinion on the financial report does not cover the other information, nor does this Auditing Standard require the …
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… This Auditing Standard requires the auditor to read and consider the other information because other information that is materially inconsistent with the …
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… This Auditing Standard may also assist the auditor in complying with relevant ethical requirements … the auditor to avoid being knowingly associated with information that the auditor believes contains a materially false or misleading statement, statements or information provided recklessly, or omits or obscures …
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… Other information may include amounts or other items that are intended to be the same as, to summarise, or to provide greater detail, … the auditor has obtained knowledge in the audit. Other information may also include other matters. …
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… The auditor’s responsibilities relating to other information … regardless of whether the other information is obtained by the auditor prior to, or after, the date of the auditor’s …
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… does not apply to: Preliminary announcements of financial information; or Securities offering documents, including …
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… 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 information. …
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… Law or regulation may impose additional obligations on the auditor in relation to other information that are beyond the scope of this Auditing Standard. …
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