31386 paragraphs found
International Standard on Auditing ISA 610 Using the Work of Internal Auditors , paragraph 5 makes it clear that the requirements and application and other explanatory material in that standard relating to direct assistance do not apply in jurisdictions …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) (as amended). …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement. …
In addition to the procedures identified in paragraph 4 , other relevant procedures include, for example, using information obtained through risk assessment procedures carried out as part of obtaining an understanding of the entity and its environment to …
See ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards (as amended), paragraph 14 …