43 paragraphs found
In certain circumstances, withdrawal from the audit may not be possible if the auditor is required by law or regulation to continue the audit engagement. This may be the case for an auditor that is appointed to audit the financial report of public sector …
… This Auditing Standard also applies, as appropriate, to an audit …
The practicality of withdrawing from the audit may depend on the stage of completion of the engagement at the time that management imposes the scope limitation. If the auditor has substantially completed the audit, the auditor may decide to complete the …
An inability to perform a specific procedure does not constitute a limitation on the scope of the audit if the auditor is able to obtain sufficient appropriate audit evidence by performing alternative procedures. If this is not possible, the requirements …
… This Auditing Standard deals with the auditor’s responsibility to … opinion on the financial report is necessary. This Auditing Standard also deals with how the form and content … requirements in ASA 700 apply, and are not repeated in this Auditing Standard unless they are explicitly addressed or …
When the auditor disclaims an opinion due to an inability to obtain sufficient appropriate audit evidence, the auditor shall: State that the auditor does not express an opinion on the accompanying financial report; State that, because of the …
… material and pervasive. The Appendices to other Australian Auditing Standards that include reporting requirements, …
Providing the reasons for the auditor’s inability to obtain sufficient appropriate audit evidence within the Basis for Disclaimer of Opinion section of the auditor’s report provides useful information to users in understanding why the auditor has …
Examples of an inability to obtain sufficient appropriate audit evidence arising from a limitation on the scope of the audit imposed by management include when: Management prevents the auditor from observing the counting of the physical inventory. …