31386 paragraphs found
In designing and performing tests of controls, the auditor shall: Perform other audit procedures in combination with enquiry to obtain audit evidence about the operating effectiveness of the controls, including: How the controls were applied at relevant …
The auditor shall test controls for the particular time, or throughout the period, for which the auditor intends to rely on those controls, subject to paragraphs 12 and 15 of this Auditing Standard, in order to provide an appropriate basis for the …
If the auditor obtains audit evidence about the operating effectiveness of controls during an interim period, the auditor shall: Obtain audit evidence about significant changes to those controls subsequent to the interim period; and Determine the …
In determining whether it is appropriate to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length of the time period that may elapse before retesting a control, the auditor shall consider the …
If the auditor plans to use audit evidence from a previous audit about the operating effectiveness of specific controls, the auditor shall establish the continuing relevance of that evidence by obtaining audit evidence about whether significant changes in …