14 paragraphs found
… the auditor’s report on the financial report prior to their subsequent amendment by management remains unchanged because … report to inform users that the auditor’s procedures subsequent to that date were restricted to the subsequent amendment of the financial report. The following …
… deals with the auditor’s responsibilities relating to subsequent events in an audit of a financial report. It … [1] However, such other information may bring to light a subsequent event that is within the scope of this Auditing …
… the amendment of the financial report to the effects of the subsequent event, or events causing that amendment, and … auditor is permitted to restrict the audit procedures on subsequent events required in paragraph 11(b)(i) of this … that thereby indicates that the auditor’s procedures on subsequent events are restricted solely to the amendment of …
… purposes that, nevertheless, may provide evidence about subsequent events (for example, to obtain audit evidence for … such as cut‑off procedures or procedures in relation to subsequent receipts of accounts receivable). …
… of any procedures management has established to ensure that subsequent events are identified. Enquiring of management … those charged with governance, as to whether any subsequent events have occurred which might affect the … available. (Ref: Para. A10 ) Reading the entity’s latest subsequent interim financial report, if any. …
… body in the reporting hierarchy, on the implications of the subsequent event for the financial report and the auditor’s …
… an amendment of the financial report to the effects of the subsequent event or events causing that amendment. …
… the audited financial report is included in other documents subsequent to the issuance of the financial report (other … auditor may have additional responsibilities relating to subsequent events that the auditor may need to consider, …
… in accordance with ASA 580 [4] that all events occurring subsequent to the date of the financial report and for which …