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See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management . …
See ASA 230 Audit Documentation , paragraphs 8-11 , and paragraph A6 . …
The structure of a group affects how components are identified. For example, the group financial reporting system may be based on an organisational structure that provides for financial information to be prepared by a parent and one or more subsidiaries, …