31386 paragraphs found
that the Engagement Leader performs any assigned ASA 220 Engagement Partner duties and responsibilities for and on behalf of the Signing …
that the Signing Officer remains ultimately responsible, and therefore accountable, for compliance with the requirements of ASA 220; …
the required actions to be taken by the Engagement Leader to assist the Signing Officer in complying with their ASA 220 responsibilities, in particular those responsibilities that the Standard explicitly requires the Engagement Partner fulfil in their …
For example, to assist the Signing Officer make the determination as required in paragraph 40 of ASA 220 (that is, the ‘stand-back’ provision – see paragraph 158 of this GS), it may be expected that the Engagement Leader will take steps to assist the …
Inviting the Signing Officer to key planning and closing meetings and other relevant team events (for example, meetings to discuss significant issues pertaining to the audit or the public sector …
Involving the Signing Officer in agreeing the treatment of significant, complex, or contentious accounting issues, or matters involving significant …
Inviting the Signing Officer to key meetings with management and those charged with governance of the public sector entity. …
Communicating how the Engagement Leader has satisfied themselves that the requirements of ASA 220 have been met. …
The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the: Existence and condition of inventory; and [Deleted by the AUASB. Refer ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims ] Presentation …