31386 paragraphs found
See ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report , paragraphs 22-28 . …
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report , paragraph 41 . …
The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members. …
The auditor shall undertake the following activities at the beginning of the current audit engagement: Performing procedures required by ASA 220 regarding the continuance of the client relationship and the specific audit engagement; [1] Evaluating …
The auditor shall establish an overall audit strategy that sets the scope, timing and direction of the audit, and that guides the development of the audit …
In establishing the overall audit strategy, the auditor shall: Identify the characteristics of the engagement that define its scope; Ascertain the reporting objectives of the engagement to plan the timing of the audit and the nature of the …
The auditor shall develop an audit plan that shall include a description of: The nature, timing and extent of planned risk assessment procedures, as determined under ASA 315. [4] The nature, timing and extent of planned further audit procedures at the …
The auditor shall update and change the overall audit strategy and the audit plan as necessary during the course of the audit. (Ref: Para. A15) …