31386 paragraphs found
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraph 14 and ASA 300 Planning an Audit of a Financial Report , paragraph 8(e) …
The auditor’s understanding of the entity and its environment and the applicable financial reporting framework may also assist the auditor in developing initial expectations about the classes of transactions, account balances and disclosures that may be …