31386 paragraphs found
Limited Assurance Reasonable Assurance L - In obtaining an understanding of the underlying subject matter and other engagement circumstances under paragraph 46L of this ASAE, the assurance practitioner shall consider the process used to prepare the …
Planning is not a discrete phase of an audit, but rather a continual and iterative process that often begins shortly after (or in connection with) the completion of the previous audit and continues until the completion of the current audit engagement. …
The auditor may decide to discuss elements of planning with the entity’s management, or those charged with governance, to facilitate the conduct and management of the audit engagement (for example, to co‑ordinate some of the planned audit procedures with …
Performing these preliminary engagement activities enables the auditor to plan an audit engagement for which, for example: The auditor maintains the necessary independence and ability to perform the engagement. There are no issues with management …
The auditor’s consideration of client continuance and relevant ethical requirements, including independence, [*] occurs throughout the audit engagement as conditions and changes in circumstances occur. Performing initial procedures on both client …
The process of establishing the overall audit strategy assists the auditor to determine, subject to the completion of the auditor’s risk assessment procedures, such matters as: The resources to deploy for specific audit areas, such as the use of …