31386 paragraphs found
Or other applicable assertion by management or those charged with governance. …
Or other terms that are appropriate in the context of the legal framework of the particular jurisdiction. …
[Deleted by the AUASB – not applicable as the financial reporting framework in this example is a compliance framework]. …
This sentence would be modified, as appropriate, in circumstances when the auditor also has responsibility to issue an opinion on the effectiveness of internal control in conjunction with the audit of the financial …
The auditor’s signature is either in the name of the audit firm, the personal name of the auditor or both, as appropriate. [Ref: A64 …
The date of the auditor’s report is the date the auditor signs the report. …
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted. …
Whether the use of a service organisation increases a user entity’s risk of material misstatement depends on the nature of the services provided and the controls over these services; in some cases, the use of a service organisation may decrease a user …