94 paragraphs found
The risk assessment procedures shall include the following: Enquiries of management, of appropriate individuals within the internal audit function (if the function exists) and of others within the entity who in the auditor’s judgement may have information …
Assertions used by the auditor in considering the different types of potential misstatements that may occur fall into the following categories: Assertions about classes of transactions and events, and related disclosures, for the period under audit: …
The following are examples of conditions and events that may indicate the existence of risks of material misstatement in the financial report. The examples provided cover a broad range of conditions and events; however, not all conditions and events are …
(Ref: Para. 4(c) , 14-24 and A77-A121 ) This appendix further explains the components of internal control, as set out in paragraphs 4(c), 14-24 and A77-A121 as they relate to a financial report audit. Control Environment The control environment …