58 paragraphs found
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half‑year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010 . [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s responsibilities relating to subsequent events in an audit of a financial report. It does not deal with matters relating to the auditor’s responsibilities for other information obtained after the date of …
A financial report may be affected by certain events that occur after the date of the financial report. Many financial reporting frameworks specifically refer to such events. [2] Such financial reporting frameworks ordinarily identify two types of …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information. …
See, for example, Accounting Standard AASB 110 Events After the Reporting Date. …
See ASA 700 Forming an Opinion and Reporting on a Financial Report , paragraph A38. …
The objectives of the auditor are: To obtain sufficient appropriate audit evidence about whether events occurring between the date of the financial report and the date of the auditor’s report that require adjustment of, or disclosure in, the financial …