77 paragraphs found
Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …
Audited financial report – Financial report [1] audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …
Summary financial statements – Historical financial information that is derived from a financial report, or complete set of financial statements, but that contains less detail than the financial report, while still providing a structured representation …
ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph Aus 13.2 , defines the term “financial …
This Auditing Standard applies to an auditor’s responsibilities to report on summary financial statements that are derived from a financial report, or a complete set of financial statements, audited in accordance with Australian Auditing Standards, by the …
This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016 . …
This Auditing Standard deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from a financial report, or a complete set of financial statements, audited in accordance with Australian Auditing …
Auditors that are required to issue an auditor’s report on a concise financial report prepared under the Corporations Act 2001 and Accounting Standard AASB 1039 Concise Financial Reports should refer to guidance contained in GS 001 Concise Financial …