31386 paragraphs found
Aspects of the assurance practitioner’s expert’s field relevant to the assurance practitioner’s understanding may include: Whether that expert’s field has areas of specialty within it that are relevant to the engagement. Whether any professional or other …
Consideration of subsequent events in some assurance engagements may not be relevant because of the nature of the underlying subject matter. For example, when the engagement requires a conclusion about the accuracy of a statistical return at a point in …
Further actions that may be appropriate if the assurance practitioner identifies a material inconsistency or becomes aware of a material misstatement of fact include, for example: Requesting the appropriate party(ies) to consult with a qualified third …
The description of the applicable criteria advises intended users of the framework on which the subject matter information is based, and is particularly important when there are significant differences between various criteria regarding how particular …
This Auditing Standard deals with the auditor’s responsibility to evaluate the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial report. ASA 700 deals with the auditor’s responsibility, in forming …
See ASA 700 Forming an Opinion and Reporting on a Financial Report , paragraphs 10‑11 . …
The auditor shall accumulate misstatements identified during the audit, other than those that are clearly trivial. (Ref: Para. A2‑A6) …