31386 paragraphs found
The external auditor shall also evaluate whether the external auditor’s conclusions regarding the internal audit function in paragraph 15 of this Auditing Standard and the determination of the nature and extent of use of the work of the function for …
The external auditor shall not use internal auditors to provide direct assistance on the external audit engagement. …
The application of professional scepticism by the auditor may include: Questioning contradictory information and the reliability of documents; Considering responses to enquiries and other information obtained from management and those charged with …
If the external auditor uses the work of the internal audit function, the external auditor shall include in the audit documentation: The evaluation of: Whether the function’s organisational status and relevant policies and procedures adequately support …
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). …
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (as amended). …