54 paragraphs found
Download example of a Letter of Specific Enquiry to External Legal Counsel. …
Litigation and claims involving the entity may have a material effect on the financial report and thus may be required to be disclosed or accounted for in the financial …
ASA 580 # deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, those charged with governance, in an audit of a financial report. Appendix 2 of that Standard provides an illustrative example of …
In accordance with ASA 700, † the auditor is required to date the auditor’s report no earlier than the date on which the auditor has obtained sufficient appropriate audit evidence on which to base the auditor’s opinion on the financial report. Audit …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the completeness of litigation and claims involving the …
In circumstances where both in‑house and external legal counsel have devoted substantial attention to litigation and claims involving the entity and primary responsibility rests with the external legal counsel, evidence obtained from an in‑house legal …