31386 definitions found.
ASA 530
Definition
1
This Auditing Standard applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests …
ASA 530
Definition
2
This Auditing Standard complements ASA 500, [1] which deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s …
Types of Analytical Procedures …
ASA 700
Footnote
10
See paragraphs 25–26 which deal with the phrases used to express this opinion in the case of a fair presentation framework and a compliance framework …
ASA 700
Footnote
11
See ASA 330 The Auditor’s Responses to Assessed Risks , paragraph 26 . …
ASA 700
Footnote
12
See ASA 450 Evaluation of Misstatements Identified during the Audit , paragraph 11 . …