31386 paragraphs found
In order to establish whether the preconditions for an audit are present, the auditor shall: Determine whether the financial reporting framework to be applied in the preparation of the financial report is acceptable; and (Ref: Para. A2‑A10) Obtain the …
(Ref: Para. 4(c) , 14-24 and A77-A121 ) This appendix further explains the components of internal control, as set out in paragraphs 4(c), 14-24 and A77-A121 as they relate to a financial report audit. Control Environment The control environment …
The following are examples of conditions and events that may indicate the existence of risks of material misstatement in the financial report. The examples provided cover a broad range of conditions and events; however, not all conditions and events are …