31386 definitions found.
ASA 700
Footnote
35
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, paragraph 4(c) …
ASA 700
Footnote
*_4
The auditor’s report should refer to the specific webpage that applies to the auditor’s responsibilities applicable in the context of the …
ASA 700
Footnote
36
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements , paragraph 32 …
Understanding the entity’s governance may assist the auditor with understanding the entity’s ability to provide appropriate oversight of its system of internal control. However, this understanding may also provide evidence of deficiencies, which may …