31386 paragraphs found
See paragraphs 25–26 which deal with the phrases used to express this opinion in the case of a fair presentation framework and a compliance framework …
See ASA 330 The Auditor’s Responses to Assessed Risks , paragraph 26 . …
See ASA 450 Evaluation of Misstatements Identified during the Audit , paragraph 11 . …
See ASA 320 Materiality in Planning and Performing an Audit , paragraph 2 . …
If a disagreement between management and legal counsel is resolved after discussions, the auditor would ordinarily request the entity’s legal counsel to confirm the details in writing to the auditor. (Ref: Para. Aus 5.2 …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors). …