31386 paragraphs found
This Auditing Standard applies when the auditor has decided to use audit sampling in performing audit procedures. It deals with the auditor’s use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests …
This Auditing Standard complements ASA 500, [1] which deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s …
See paragraphs 25–26 which deal with the phrases used to express this opinion in the case of a fair presentation framework and a compliance framework …
See ASA 330 The Auditor’s Responses to Assessed Risks , paragraph 26 . …
See ASA 450 Evaluation of Misstatements Identified during the Audit , paragraph 11 . …