31386 paragraphs found
See ASA 260 Communication with Those Charged with Governance , paragraph 13 . …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …
See ASA 230 Audit Documentation , paragraphs 8-11 , and paragraph A6 . …
Financial Reporting Frameworks That Establish Minimal Related Party Requirements (Ref: Para. 4 ) …
An applicable financial reporting framework that establishes minimal related party requirements is one that defines the meaning of a related party but that definition has a substantially narrower scope than the definition set out in paragraph 10(b)(ii) of …
In the context of a fair presentation framework, [15] related party relationships and transactions may cause the financial report to fail to achieve fair presentation if, for example, the economic reality of such relationships and transactions is not …
In the context of a compliance framework, whether related party relationships and transactions cause the financial report to be misleading as discussed in ASA 700 depends upon the particular circumstances of the engagement. For example, even if …
Where in‑house legal counsel has the primary responsibility for litigation and claims and is in the best position to corroborate management’s representations, the auditor shall endeavour to obtain a representation letter from the in‑house legal counsel, …