31386 paragraphs found
This Guidance Statement does not address multiple auditor’s reports that individually address different subject matters and/or levels of assurance—in that case, the auditor simply complies with the reporting requirements of each applicable AUASB …
Auditors satisfy themselves as to whether there are any other reporting obligations under legal and regulatory requirements. …
In some circumstances, the form and/or content of the auditor’s report is prescribed and in some cases, may include a prohibition on modified opinions. In such cases, the auditor compares the prescribed report with the reporting requirements of the …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 21 . …
In some SSGA or MSE, certain scopes and/or procedures may be prescribed by a relevant party, such as a regulator or the provider of …
See Guide to Audit of the Approved Provider’s Compliance with the Prudential Requirements for 2013-14 …
Auditors may receive a late request from the entity to perform a SSGA or a MSE, when they are conducting the statutory audit. The auditor then considers whether, and if so to what extent, audit work completed on the statutory audit can be applied to the …