FSA Chapter 4
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The document discusses the auditor's report on financial statements. It describes the standard components of an unqualified auditor's report, including identifying the entity and financial statements, management and auditor responsibilities, and the auditor's opinion. It also covers types of modifications to the standard report, such as qualified opinions, adverse opinions, and disclaimers of opinion due to limitations in scope or disagreements with management. The document notes that subsequent events may require reissuing the auditor's report.
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The document summarizes proposed changes to International Standards on Auditing regarding auditor reporting. Key proposals include requiring auditors to communicate key audit matters in listed entity audits, including areas of significant risk, difficulty, or modification to planned procedures. A going concern section would replace emphasis paragraphs on material uncertainties. Auditors would need to explicitly state compliance with independence standards. The engagement partner would be named in listed entity audit reports.
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The document discusses company financial reporting and analysis. It covers the types of users that need company information, sources of both regulated and voluntary disclosure, and trends in standards for environmental, social and governance reporting. Additional sources of information for analysis include stock market data, industry benchmarks, economic indicators, and reports from analysts and ratings agencies.
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The document discusses the key financial statements required by IAS 1 including:
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- 15. Subsequent events The auditor must discuss the issue with management, and take the action appropriate in the circumstances. In case management does not amend the financial statements as recommended by the auditor, the auditor will express a qualified opinion or an adverse opinion. The auditor is not responsible, but, however, he must issue a new report including an emphasis of a matter paragraph referring to the note of financial statements that discusses in more detail the reason for the revision of both, the previously issued financial statements and the earlier auditor’s report.