30 paragraphs found
… This Auditing Standard also applies, as appropriate, to an audit …
The auditor shall perform audit procedures designed to obtain sufficient appropriate audit evidence that all events occurring between the date of the financial report and the date of the auditor’s report that require adjustment of, or disclosure in, the …
… procedures as required under paragraph 11(b)(i) of this Auditing Standard to such an amendment. …
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 …
… This Auditing Standard applies to: an audit of a financial report …
… This Auditing Standard deals with the auditor’s responsibilities … light a subsequent event that is within the scope of this Auditing Standard. (Ref: Para. A1). …
… situation. Unless the circumstances in paragraph 12 of this Auditing Standard apply: Extend the audit procedures referred to in paragraphs 6 and 7 of this Auditing Standard to the date of the new auditor’s report, … report. When the circumstances in paragraph 12 of this Auditing Standard apply, amend the auditor’s report, or …
In addition to the audit procedures required by paragraph 7 , the auditor may consider it necessary and appropriate to: Read the entity’s latest available budgets, cash flow forecasts and other related management reports for periods after the date of the …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph 2 . …
The date the financial report is issued generally depends on the regulatory environment of the entity. In some circumstances, the date the financial report is issued may be the date that they are filed with a regulatory authority. Since an audited …