31386 paragraphs found
Maintaining Alertness for Related Party Information When Reviewing Records or Documents …
During the audit, the auditor shall remain alert, when inspecting records or documents, for arrangements or other information that may indicate the existence of related party relationships or transactions that management has not previously identified or …
If the auditor identifies significant transactions outside the entity’s normal course of business when performing the audit procedures required by paragraph 15 of this Auditing Standard or through other audit procedures, the auditor shall enquire of …
The auditor shall share relevant information obtained about the entity’s related parties with the other members of the engagement team. (Ref: Para. A28 …
In meeting the ASA 315 requirement to identify and assess the risks of material misstatement, [9] the auditor shall identify and assess the risks of material misstatement associated with related party relationships and transactions and determine whether …
If the auditor identifies fraud risk factors (including circumstances relating to the existence of a related party with dominant influence) when performing the risk assessment procedures and related activities in connection with related parties, the …
As part of the ASA 330 requirement that the auditor respond to assessed risks, [10] the auditor designs and performs further audit procedures to obtain sufficient appropriate audit evidence about the assessed risks of material misstatement associated with …
Identification of Previously Unidentified or Undisclosed Related Parties or Significant Related Party Transactions …