4 paragraphs found
… Paragraph 19(i) of this Auditing Standard requires the auditor to include a … financial report includes communication of one or more key audit matters described in accordance with ASA 701. [15] …
… The Appendix to this Auditing Standard contains illustrations of auditors’ reports on summary financial statements that … Related to Going Concern section and communication of other key audit matters. …
… When the auditor’s report on the audited financial report includes: A … section in accordance with ASA 570; [9] Communication of key audit matters in accordance with ASA 701; [10] or A statement …
… ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …