31386 paragraphs found
consultation and conclusions on difficult or contentious matters were appropriate and in accordance with Audit Office policies or …
any differences of opinion have been addressed and resolved in accordance with Audit Office policies or procedures; …
relevant ethical requirements, including those related to independence, have been fulfilled; …
reasonable assurance has been obtained whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and that the auditor’s report to be issued will be appropriate in the …
Where the Signing Officer places reliance on the overall summary memorandum prepared by the Engagement Leader (see paragraph 151 of this GS), this does not negate the requirement of paragraph 40 of ASA 220 for the Signing Officer to be sufficiently and …
In applying ASA 220, the Signing Officer is also required, prior to dating the auditor’s report, to review: …
the recommended draft auditor’s report, including, if applicable, the description of the key audit matters and related audit documentation. …
The Signing Officer may seek to review other information, and/or request the Engagement Leader to perform additional audit procedures, if the Signing Officer considers it appropriate in the circumstances, to enable them to assume overall responsibility …