The entity's risk assessment process  (Ref: Para.  13(g) ) …

Understanding how the entity’s risk assessment process identifies and addresses risks relating to accounting estimates may assist the auditor in considering changes in: The requirements of the applicable financial reporting framework related to the …

This Auditing Standard explains what constitutes audit evidence in an audit of a financial report, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw …

This Auditing Standard is applicable to all the audit evidence obtained during the course of the audit.  Other Auditing Standards deal with specific aspects of the audit (for example, ASA 315 [1] ), the audit evidence to be obtained in relation to a …