71 paragraphs found
The nature, timing and extent of audit procedures in relation to the requirement in paragraph 8, may be affected by such matters as: The nature and complexity of the matter to which the management’s expert relates. The risks of material misstatement in …
Inspection involves examining records or documents, whether internal or external, in paper form, electronic form, or other media, or a physical examination of an asset. Inspection of records and documents provides audit evidence of varying degrees of …
… See ASA 540 Auditing Accounting Estimates and Related Disclosures . …
The nature and timing of the audit procedures to be used may be affected by the fact that some of the accounting data and other information may be available only in electronic form or only at certain points or periods in time. For example, source …
See ASA 501 Audit Evidence—Specific Considerations for Inventory and Segment Information . …
See ASA 402 Audit Considerations Relating to An Entity Using a Service Organisation , paragraph 8 . …
When the auditor does not have a sufficient basis with which to consider the relevance and reliability of information from an external information source, the auditor may have a limitation on scope if sufficient appropriate audit evidence cannot be …
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report , paragraph 13 . …