Topic/Matter Intersection

Topic:"Evidence Requirements" in M12779

Matter: NSP Maritime Link (NSPML) - Audited Financial Statements - December 31, 2025 and 2025 Cost Containment Report
2 passages 1 document

Evidence Requirements across all matters →

N-12025 Financial Statement 2 passages
Basis for opinion p. p. 1
Basis for opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Consolidate...

AI summary The audit was conducted in accordance with Canadian generally accepted auditing standards, emphasizing auditor independence and the sufficiency of audit evidence obtained to form an opinion on the consolidated financial statements.

Auditor's responsibilities for the audit of the consolidated financial statements p. pp. 1-2
Auditor's responsibilities for the audit of the consolidated financial statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether...

AI summary The auditor's role is to provide reasonable assurance that consolidated financial statements are free from material misstatement, using Canadian GAAS. Responsibilities include risk assessment, evaluating internal controls, accounting policies, and communication with governance. The audit focuses on detecting fraud or error, with particular attention to going concern uncertainties.

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