31386 paragraphs found
Information that becomes known subsequent to accepting or continuing a client relationship or specific engagement may: Have existed at the time of the firm’s decision to accept or continue the client relationship or specific engagement and the firm was …
In some circumstances, jurisdictional law or regulation may impose an obligation on the firm to accept or continue a client engagement, or in the case of the public sector, the firm may be appointed through statutory provisions. Example of matters …
The firm’s ability to maintain stakeholder confidence in the quality of its engagements may be enhanced through relevant, reliable and transparent communication by the firm about the activities that it has undertaken to address quality, and the …
External parties who may use information about the firm’s system of quality management, and the extent of their interest in the firm’s system of quality management, may vary based on the nature and circumstances of the firm and its engagements. Examples …
The information about the system of quality management provided to external parties, including information communicated to those charged with governance about how the system of quality management supports the consistent performance of quality engagements, …
Communication with Those Charged with Governance (Ref. Para: 34(e)(i)) …
How the communication with those charged with governance is undertaken (i.e., by the firm or the engagement team) may depend on the firm’s policies or procedures and the circumstances of the …
ASA 260 deals with the auditor’s responsibility to communicate with those charged with governance in an audit of a financial report, and addresses the auditor’s determination of the appropriate person(s) within the entity’s governance structure with whom …
See ASA 260 Communication with Those Charged with Governance , paragraphs 11–13 . …