55 paragraphs found
Date of the financial report means the date of the end of the latest period covered by the financial report. Date of approval of the financial report means the date on which all the financial statements that comprise the financial report, including the …
Date of the auditor’s report means the date the auditor dates the report on the financial report in accordance with ASA 700 . (Ref: Para. A3‑Aus A3.1 ) …
Date the financial report is issued means the date that the auditor’s report and audited financial report are made available to third parties. (Ref: Para. A4‑A5 ) …
Subsequent events means events occurring between the date of the financial report and the date of the auditor’s report, and facts that become known to the auditor after the date of the auditor’s report. …
When the audited financial report is included in other documents subsequent to the issuance of the financial report (other than annual reports that would be within the scope of ASA 720 ), the auditor may have additional responsibilities relating to …
Depending on the auditor’s risk assessment, the audit procedures required by paragraph 6 may include procedures, necessary to obtain sufficient appropriate audit evidence, involving the review or testing of accounting records or transactions occurring …
While the auditor has no obligation to perform any audit procedures regarding the financial report after the date of the auditor’s report but before the date the financial report is issued, ASA 720 contains requirements and guidance with respect to other …
The auditor’s obligations regarding other information received after the date of the auditor’s report are addressed in ASA 720 . While the auditor has no obligation to perform any audit procedures regarding the financial report after the financial report …
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 …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …