64 paragraphs found
The auditor is required by ASA 200 [9] to plan and perform the audit with professional scepticism. Maintaining professional scepticism when reading and considering the other information includes, for example, recognising that management may be overly …
… The auditor’s responsibilities under this Auditing Standard do not constitute an assurance engagement …
… Information section in accordance with paragraph 21 of this Auditing Standard, this section shall include: … and reporting on other information as required by this Auditing Standard; and When other information has been …
The auditor shall read the other information and, in doing so shall: (Ref: Para. A23–A24) Consider whether there is a material inconsistency between the other information and the financial report. As the basis for this consideration, the auditor shall, to …
In considering whether there is a material inconsistency between the other information and the auditor’s knowledge obtained in the audit, the auditor may focus on those matters in the other information that are of sufficient importance that a misstatement …
Other information may include discussion of matters that are not related to the financial report and may also extend beyond the auditor’s knowledge obtained in the audit. For example, the other information may include statements about the entity’s …
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 …
An annual report is typically prepared on an annual basis. However, when the financial report being audited is prepared for a period less than or more than a year, an annual report may also be prepared that covers the same period as the financial …