31386 paragraphs found
If information to be used as audit evidence has been prepared using the work of a management’s expert, the auditor shall, to the extent necessary, having regard to the significance of that expert’s work for the auditor’s purposes: (Ref: Para. A45‑A47) …
When using information produced by the entity, the auditor shall evaluate whether the information is sufficiently reliable for the auditor’s purposes, including as necessary in the circumstances: Obtaining audit evidence about the accuracy and …
When designing tests of controls and tests of details, the auditor shall determine means of selecting items for testing that are effective in meeting the purpose of the audit procedure. …
If: audit evidence obtained from one source is inconsistent with that obtained from another; or the auditor has doubts over the reliability of information to be used as audit evidence, the auditor shall determine what modifications or additions to …
A particular set of information is more likely to be suitable for use by a broad range of users and less likely to be subject to influence by any particular user if the external individual or organisation provides it to the public for free, or makes it …
An external individual or organisation cannot, in respect of any particular set of information, be both an external information source and a management’s expert, or service organisation or auditor’s …
However, an external individual or organisation may, for example, be acting as a management’s expert when providing a particular set of information, but may be acting as an external information source when providing a different set of information. In some …
Most of the auditor’s work in forming the auditor’s opinion consists of obtaining and evaluating audit evidence. Audit procedures to obtain audit evidence can include inspection, observation, confirmation, re‑calculation, re‑performance and analytical …