31386 paragraphs found
Tolerable rate of deviation―A rate of deviation in the operation of control procedures as designed in respect of which the assurance practitioner seeks to obtain an appropriate level of assurance that the rate of deviation set by the assurance …
Other information may include discussion of matters that are not related to the financial report and may also extend beyond the auditor’s knowledge obtained in the audit. For example, the other information may include statements about the entity’s …
The auditor’s discussion with management about a material inconsistency (or other information that appears to be materially misstated) may include requesting management to provide support for the basis of management’s statements in the other information. …
In reading the other information, the auditor may become aware of new information that has implications for: The auditor’s understanding of the entity and its environment and, accordingly, may indicate the need to revise the auditor’s risk assessment. …
For an audit of a financial report of an entity other than a listed entity, the auditor may consider that the identification in the auditor’s report of other information that the auditor expects to obtain after the date of the auditor’s report would be …
The following are examples of amounts and other items that may be included in other information. This list is not intended to be exhaustive. Amounts Items in a summary of key financial results, such as net income, earnings per share, dividends, sales and …
Limited Assurance Reasonable Assurance L - The assurance procedures to test implementation of controls shall include, at a minimum, making enquiries and observation. If the assurance practitioner determines that additional assurance procedures, such as …