31386 paragraphs found
In the paragraphs that follow, any reference to an audit engagement letter is to be taken as a reference to an audit engagement letter or other suitable form of written …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …
As defined in ASA 720 The Auditor’s Responsibilities Relating to Other Information . …
Special purpose financial statements – Financial statements prepared in accordance with a special purpose framework. (Ref: Para.A4) …
Special purpose framework – A financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance framework. [2] …
ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing , paragraph 13(a) …
Activity ―a government or private sector provision of products or services, system, operation, function or programme which may be conducted within a single entity or across multiple entities, departments, agencies, joint ventures or other organisations, …