31386 paragraphs found
For the purpose of this GS, the following terms have the meanings attributed below: …
Audit Office of the Auditor-General (Audit Office) – Public sector equivalent of ‘firm’ (as defined in 137(h) below). Auditor-General and staff employed by the Auditor-General to perform audit engagements or audit procedures for or on behalf of the …
Auditor-General – The individual appointed as the Auditor-General (the appointed statutory auditor) or acting as such. …
Audit Service Provider – Private sector auditor or firm who has been contracted to perform an audit engagement or audit procedures for or on behalf of the …
Engagement Leader – In the context of this GS, the term ‘Engagement Leader’ is used to refer to the individual assigned responsibility for the audit engagement and its performance in practice, and who is either the Signing Officer (as defined in 137(i) …
Engagement Partner – Defined in ASQM 1/ASA 220 as “the partner or other individual, appointed by the firm, who is responsible for the audit engagement and its performance, and for the auditor’s report that is issued on behalf of the firm, and who, where …
In accordance with ASQM 1/ASA 220, ‘Engagement Partner’, ‘partner’, and ‘firm’ are to be read as referring to their public sector equivalents where …
In the context of this GS, the term ‘Engagement Partner’, as defined in ASQM 1/ASA 220, could be: …
In obtaining audit evidence in accordance with paragraph 13 , the auditor shall consider information from: (Ref: Para. A37‒A38) The auditor’s procedures regarding acceptance or continuance of the client relationship or the audit engagement; and When …