31386 paragraphs found
The auditor shall plan the nature, timing and extent of direction and supervision of engagement team members and the review of their work. …
The auditor shall include in the audit documentation: [6] The overall audit strategy; The audit plan; and Any significant changes made during the audit engagement to the overall audit strategy or the audit plan, and the reasons for such changes. …
The auditor shall undertake the following activities prior to starting an initial audit: Performing procedures required by ASA 220 regarding the acceptance of the client relationship and the specific audit engagement; [7] and Communicating with the …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs 12‑13 . …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraphs 9‑13 . …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
See ASA 230 Audit Documentation , paragraphs 8‑11 and paragraph A6 . …