CTHIn ForceLegislation
ASA 330 - The Auditor’s Responses to Assessed Risks - October 2009
Adequacy of Presentation Disclosure of tAdequacy of Presentation Disclosure of the Financial Report
Start here
Get a plain-English read of Adequacy of Presentation Disclosure of t
Turn the raw legal text into a practical explanation grounded in ASA 330 - The Auditor’s Responses to Assessed Risks - October 2009.
Adequacy of Presentation Disclosure of the Financial Report
- The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial report, is in accordance with the applicable financial reporting framework. In making this evaluation, the auditor shall consider whether the financial report is presented in a manner that reflects the appropriate:
- Classification and description of financial information and the underlying transactions, events and conditions; and
- Presentation, structure and content of the financial report. (Ref: Para. A61)