31386 paragraphs found
Engaging party―The party(ies) that engages the assurance practitioner to perform the assurance engagement. …
This appendix identifies paragraphs in other Auditing Standards that require subject-matter specific written representations. The list is not a substitute for considering the requirements and related application and other explanatory material in the …
Component means an entity or business activity for which group or component management prepares financial information that should be included in the group financial report. (Ref: Para. …
Component auditor means an auditor who, at the request of the group engagement team, performs work on financial information related to a component for the group audit. (Ref: Para. …
Component management means management, or those charged with governance, responsible for the preparation of the financial information of a …
Component materiality means the materiality for a component determined by the group engagement team. …
Group means all the components whose financial information is included in the group financial report. A group always has more than one …
Group audit opinion means the audit opinion on the group financial report. …