138 paragraphs found
Download example Procedures that may be Performed in a Review Engagement. …
An interim financial report means a financial report that is prepared in accordance with an applicable financial reporting framework [1] for a period that is shorter than the entity’s financial …
A financial report means a complete set of financial statements including the related notes and an assertion statement by those responsible for the financial report. The related notes ordinarily comprise a summary of significant accounting policies and …
An applicable financial reporting framework means a financial reporting framework adopted by management, and where appropriate, those charged with governance, in the preparation of the financial report that is acceptable in view of the nature of the …
The auditor shall enquire whether management has identified all events up to the date of the auditor’s review report that may require adjustment to or disclosure in the financial report. (Ref: Para. A25 …
The auditor shall enquire whether those charged with governance have changed their assessment of the entity’s ability to continue as a going concern. When, as the result of this enquiry or other review procedures, the auditor becomes aware of events or …
The auditor shall enquire of management and, where appropriate, those charged with governance, as to the existence of any actual or suspected non-compliance with provisions of laws and regulations that are generally recognised to have a direct effect on …