75 paragraphs found
If the terms of providing the comfort letter are unable to be agreed by the auditor, the auditor shall withdraw from the engagement and not agree to issue the comfort …
When conducting a comfort letter engagement, the auditor shall comply with relevant ethical requirements. [3] …
Appendix 4 contains an illustrative bring down comfort letter. (Ref: Para. 70 ) …
A financial forecast prepared by the entity may or may not be included in the offering document. …
… form of letter that we would expect to be able to furnish [ names of the requesting party ] in response to their … respect to such matters. Based on our discussions with [ name of requesting party ], it is our understanding that the … draft letter are those they wish us to follow. Unless [ names of the requesting party ] informs us otherwise, we …
The auditor shall perform the requesting parties’ specified procedures as agreed in the engagement letter. …
This Standard on Related Services is operative for comfort letter engagements commencing on or after 1 July 2013 . …
If the required representations set out in paragraph 53 of this ASRS are not received, the auditor shall not issue the comfort letter. …
The auditor shall not agree, as part of a comfort letter engagement, to perform procedures specified by the requesting parties in relation to a financial …