31386 paragraphs found
Circumstances in which it may be appropriate to obtain written representations from those charged with governance include: When they have approved specific related party transactions that (a) materially affect the financial report, or (b) involve …
The auditor may also decide to obtain written representations regarding specific assertions that management may have made, such as a representation that specific related party transactions do not involve undisclosed side …
Communicating significant matters arising during the audit [29] in connection with the entity’s related parties helps the auditor to establish a common understanding with those charged with governance of the nature and resolution of these matters. …
See ASA 200, paragraph 13(a) , which defines the meaning of fair presentation and compliance frameworks. …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 6(a) . …
See ASA 315, paragraphs A68-A70 , which provide guidance regarding the nature of a special-purpose entity. …
If audit procedures lead to the discovery of matters of a legal nature not previously identified by management, the auditor shall consider the impact of each of the matters on the financial report. (Ref: Para. Aus A9.2‑Aus A9.3 …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) , paragraph 32(b) …