|Statement||issued by the International Federation of Accountants.|
|Series||International standard on auditing -- 14|
Other information. Financial or nonfinancial information (other than financial statements and the auditor's report thereon) in-cludedinanentity'sannualreport.(Ref:par..A13) Requirements Obtaining the Other Information Theauditorshoulddothefollowing:(Ref:par..A14–.A24) a. Through discussion with management, determine and obtainFile Size: 78KB. According to AU‐C , the auditor should read the other information in the document, looking for any inconsistencies with the audited financial statements. If there is a material inconsistency in. Get this from a library! Other information in documents containing audited financial statements. [International Federation of Accountants. International Auditing Practices Committee.;]. AU‐C Other Information in Documents Containing Audited Financial Statements financial summaries or highlights, employment data, planned capital expenditures, financial ratios, names of officers and directors, and selected quarterly data. It is not necessary to reference the other information in the auditor's report on the financial.
AU-C Other Information in Documents Containing Audited Financial Statements AU-C ORIGINAL PRONOUNCEMENTS Original Pronouncements Statements on Auditing Standards (SAS) , , AU-C EFFECTIVE DATE AND SUMMARY OF CHANGES - Selection from Wiley Practitioner's Guide to GAAS Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations [Book]. When audited financial statements are presented in a client's document containing other information, the auditor should Read the other information to determine that . between the audited financial statements and other information. (Ref: Para. A1) 2. In this ISA “documents containing audited financial statements” refers to annual reports (or similar documents), that are issu ed to owners (or similar stakeholders), containing audited financial statements and the auditor’s report thereon. This ISA. Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon. We welcome this opportunity to share our comments on the proposed ED. The Board deserves our for revising ISA and appreciation boldly marching forward for .
AU-C Other Information in Documents Containing Audited Financial Statements AU-C Original Pronouncements Sources Statements on Auditing Standards (SASs) , , and AU-C Effective Date and Summary of Changes - Selection from Wiley Practitioner's Guide to GAAS , 2nd Edition [Book]. the auditor's responsibilities under GAAS, significant accounting policies, management judgments and accounting estimates, significant audit adjustments (resolved and unresolved, other information in documents containing audited financial statements, disagreements with management, consultation with other accountants, and difficulties. AS Other Information in Documents Containing Audited Financial Statements Concluding Audit Procedures • AS Subsequent Events • AS Management Representations • AS Evaluating Audit Results • AS The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles". • AS Evaluating Consistency of Financial Statements Singapore Standard on Auditing (SSA) , “The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements” should be read in conjunction with SSA , “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Singapore Standards on Auditing.”.