31386 paragraphs found
See, for example, Accounting Standard AASB 13 Fair Value Measurement . …
Obtaining an understanding of the entity and its environment, the applicable financial reporting framework and the entity’s system of internal control is a dynamic and iterative process of gathering, updating and analysing information and continues …
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report , paragraph 33(b)(ii) . …