64 paragraphs found
The auditor’s report shall include a separate section with a heading “Other Information”, or other appropriate heading, when, at the date of the auditor’s report: (Ref: Para. Aus A52.1) For an audit of a financial report of a listed entity, the auditor …
… This Australian Standard on Auditing deals with the auditor’s responsibilities relating …
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 …
Other information may include amounts or other items that are intended to be the same as, to summarise, or to provide greater detail, about amounts or other items in the financial report, and other amounts or other items about which the auditor has …
… is not considered other information for purposes of this Auditing Standard. …
The auditor’s knowledge obtained in the audit may also include matters that are prospective in nature. Such matters may include, for example, business prospects and future cash flows that the auditor considered when evaluating the assumptions used by …
The communications referred to in paragraph A13 may be particularly appropriate for example: In an initial audit engagement. When there has been a change in management or those charged with governance. When other information is expected to be obtained …
See ASA 450 Evaluation of Misstatements Identified during the Audit . …