7 paragraphs found
… is available to users and adequately discloses the subsequent event; or issues a qualified conclusion if the … is available to users and does not adequately disclose the subsequent event; and in a direct engagement, the assurance … includes a paragraph in the assurance report headed “Subsequent Events” describing the events and indicating that …
… Assurance procedures with respect to the identification of subsequent events after period end are limited to …
… Evidence of the operating effectiveness of a control subsequent to period end, for a control which did not …
… is reporting; or evidence about conditions that existed subsequent to the period on which the assurance practitioner …
… as to whether the responsible party is aware of any events subsequent to the period covered by the assurance engagement … party, the assurance practitioner shall disclose the subsequent event in the assurance practitioner’s report. If …
… discusses the reason for the new report under a heading “Subsequent Events”. …
… laws and regulations, fraud or suspected fraud; any events subsequent to the period covered by the assurance …