… Deficiencies in the applicable financial reporting framework that indicate that the framework is not acceptable may be encountered after the audit engagement has been accepted.  When use of that framework is prescribed by law or regulation, the …

… Most financial reporting frameworks include requirements relating to the presentation of the financial report; for such frameworks, preparation of the financial report in accordance with the financial reporting framework includes presentation.  In the case of a fair …

… is required to determine whether the financial reporting framework, to be applied in the preparation of the financial … law or regulation may prescribe the financial reporting framework to be used in the preparation of a general purpose … of indications to the contrary, such a financial reporting framework is presumed to be acceptable for a general purpose …

… Standards Setting Organisations or Financial Reporting Frameworks Prescribed by Law or Regulation  As explained in … organisation, or where use of the financial reporting framework is not prescribed by law or regulation, management identifies an applicable financial reporting framework.  Practice in such jurisdictions is often to use …

… organisation, or where use of the financial reporting framework is not prescribed by law or regulation, management identifies a financial reporting framework to be applied in the preparation of the financial … on determining the acceptability of financial reporting frameworks in such circumstances.  …

… will be prepared in accordance with a financial reporting framework designed to meet the financial information needs … users will determine the applicable financial reporting framework in these circumstances.  ASA 800 discusses the acceptability of financial reporting frameworks designed to meet the financial information needs …

… In those jurisdictions, the applicable financial reporting framework for the purposes of applying the Australian … encompasses both the identified financial reporting framework and such additional requirements provided they do not conflict with the identified financial reporting framework.  This may, for example, be the case when law or …

… Without an acceptable financial reporting framework, management does not have an appropriate basis for … auditor may presume that the applicable financial reporting framework is acceptable, as described in paragraphs A8‑A9 . …