28 paragraphs found
… and the financial report as a whole. Paragraph A14 of this Auditing Standard provides examples of where misstatements …
The auditor shall communicate, unless prohibited by law or regulation, on a timely basis all misstatements accumulated during the audit with the appropriate level of management. [3] The auditor shall request management to correct those misstatements. …
… the auditor is required by paragraph 11 of this Auditing Standard to evaluate those misstatements …
See ASA 230 Audit Documentation , paragraphs 8‑11 and paragraph A6 . …
The circumstances related to some misstatements may cause the auditor to evaluate them as material, individually or when considered together with other misstatements accumulated during the audit, even if they are lower than materiality for the financial …
ASA 240 [16] explains how the implications of a misstatement that is, or may be, the result of fraud ought to be considered in relation to other aspects of the audit, even if the size of the misstatement is not material in relation to the financial …
… by nature are material as required by paragraph 11 of this Auditing Standard, the auditor considers uncorrected …