31386 paragraphs found
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards …
See ASA 402 Audit Considerations Relating to An Entity Using a Service Organisation , paragraph 8 . …
The auditor shall design and perform audit procedures that are appropriate in the circumstances for the purpose of obtaining sufficient appropriate audit evidence. …
When designing and performing audit procedures, the auditor shall consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. …