64 paragraphs found
Remaining alert for other indications that the other information not related to the financial report or the auditor’s knowledge obtained in the audit appears to be materially misstated assists the auditor in complying with relevant ethical requirements …
When a matter is unrelated to the financial report or the auditor’s knowledge obtained in the audit, the auditor may not be able to fully assess management’s responses to the auditor’s enquiries. Nevertheless, based on management’s further information or …
Refer ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
… do not constitute other information for the purpose of this Auditing Standard. …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph A23 . …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraph 15(a) . …
Obtaining the other information in a timely manner prior to the date of the auditor’s report enables any revisions that are found to be necessary to be made to the financial report, the auditor’s report, or the other information prior to their issuance. …
… have no implications for the reporting required under this Auditing Standard. In other circumstances, there may be …
… for the statement required in paragraph 22(e) of this Auditing Standard. (Ref: Para. A54–A58) …