31386 paragraphs found
See ISQC1 Quality Control for Firms the Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements …
The term “assurance practitioner” is used throughout this ASRS as defined in ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information. Such reference is not intended to imply that assurance is being provided. The …
Data can come from a wide range of sources. For example, data can be: Generated within the organisation or externally; Obtained from a system that is either within or outside the general or subsidiary ledgers; Observable in contracts; or Observable in …
Examples of paragraphs that include guidance on how the requirements of this Auditing Standard can be scaled include paragraphs A20–A22 , A63 , A67 , and A84 …