31386 paragraphs found
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and other Financial Information, and Other Assurance and Related Services Engagements. …
The examples provided cover a broad range of conditions or events; however, not all conditions or events are relevant to every group audit engagement and the list of examples is not exhaustive. A complex group structure, especially where there are …
Matters required by this Auditing Standard to be communicated to the component auditor are shown in italicised text. Matters that are relevant to the planning of the work of the component auditor: A request for the component auditor, knowing the context …
See ASA 610 Using the Work of Internal Auditors , paragraph 16-17 . …
See ASA 610 Using the Work of Internal Auditors , paragraph Aus 1.2 . …
Pervasive – A term used, in the context of misstatements, to describe the effects on the financial report of misstatements or the possible effects on the financial report of misstatements, if any, that are undetected due to an inability to obtain …
Modified opinion – A qualified opinion, an adverse opinion or a disclaimer of opinion on the financial report. …
Download example of a Letter of Specific Enquiry to External Legal Counsel. …