31386 paragraphs found
See ASA 320 Materiality in Planning and Performing an Audit , paragraph 2 . …
Analytical procedures performed as risk assessment procedures may: Include both financial and non-financial information, for example, the relationship between sales and square footage of selling space or volume of goods sold (nonfinancial). Use data …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors). …
When designing an audit sample, the auditor shall consider the purpose of the audit procedure and the characteristics of the population from which the sample will be drawn. …
The auditor shall determine a sample size sufficient to reduce sampling risk to an acceptably low level. (Ref: Para. A10-A11) …
The auditor shall select items for the sample in such a way that each sampling unit in the population has a chance of selection. (Ref: Para. A12-A13) …
The auditor shall perform audit procedures, appropriate to the purpose, on each item selected. …