31386 paragraphs found
As noted in paragraph 145 of this GS, a Signing Officer may need to obtain information from the engagement team or from the Audit Office’s system of quality management to make a required decision or judgement under ASA 220. Audit Office policies or …
Audit Office policies or procedures may include a requirement for the Engagement Leader to communicate matters relevant to the Signing Officer’s conclusions about the audit, for example, to provide certain internal assurances and information to assist the …
Confirmation that the audit has been completed and that the audit file has been reviewed and all issues resolved. …
Confirmation that relevant ethical requirements, including those related to independence, have been fulfilled. …
How matters affecting the overall audit strategy and audit plan have been addressed. …
Significant matters arising on the audit and, in particular, consultation and conclusions on matters that were difficult or contentious. …
Results of the procedures performed by the engagement team on significant areas of the engagement, including where significant judgements were …