51 paragraphs found
Comparative information means the amounts and disclosures included in the financial report in respect of one or more prior periods in accordance with the applicable financial reporting …
Corresponding figures mean comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial report, and are intended to be read only in relation to the amounts and other …
Comparative financial reports means comparative information where amounts and other disclosures for the prior period are included for comparison with the financial report of the current period but, if audited, are referred to in the auditor’s opinion. …
This Auditing Standard deals with the auditor’s responsibilities relating to comparative information in an audit of a financial report. When the financial report of the prior period has been audited by a predecessor auditor or was not audited, the …
The nature of the comparative information that is presented in an entity’s financial report depends on the requirements of the applicable financial reporting framework. There are two different broad approaches to the auditor’s reporting responsibilities …
The essential audit reporting differences between the approaches are: For corresponding figures, the auditor’s opinion on the financial report refers to the current period only; whereas For comparative financial reports, the auditor’s opinion refers to …
The objectives of the auditor are: To obtain sufficient appropriate audit evidence about whether the comparative information included in the financial report has been presented, in all material respects, in accordance with the requirements for comparative …