12 paragraphs found
… is not relevant [10] only in the cases where: The entire Auditing Standard is not relevant (for example, if an entity does not have an internal audit function, nothing in ASA 610 [11] is relevant); or … is an inability to obtain sufficient appropriate audit evidence, and there is no such inability). …
… The auditor shall prepare audit documentation that is sufficient to enable an … results of the audit procedures performed, and the audit evidence obtained; and Significant matters arising during …