If the auditor has determined that an assessed risk of material misstatement at the assertion level is a significant risk, the auditor shall perform substantive procedures that are specifically responsive to that risk.  When the approach to a significant …

If substantive procedures are performed at an interim date, the auditor shall cover the remaining period by performing:  substantive procedures, combined with tests of controls for the intervening period; or  if the auditor determines that it is …

If misstatements that the auditor did not expect when assessing the risks of material misstatement are detected at an interim date, the auditor shall evaluate whether the related assessment of risk and the planned nature, timing, or extent of substantive …

The auditor shall perform audit procedures to evaluate whether the overall presentation of the financial report, is in accordance with the applicable financial reporting framework. In making this evaluation, the auditor shall consider whether the …

Based on the audit procedures performed and the audit evidence obtained, the auditor shall evaluate before the conclusion of the audit whether the assessments of the risks of material misstatement at the assertion level remain appropriate. …

The auditor shall conclude whether sufficient appropriate audit evidence has been obtained.  In forming an opinion, the auditor shall consider all relevant audit evidence, regardless of whether it appears to corroborate or to contradict the assertions in …

If the auditor has not obtained sufficient appropriate audit evidence as to a material financial report assertion, the auditor shall attempt to obtain further audit evidence.  If the auditor is unable to obtain sufficient appropriate audit evidence, the …

The auditor shall include in the audit documentation: [2] The overall responses to address the assessed risks of material misstatement at the financial report level, and the nature, timing, and extent of the further audit procedures performed;  The …

If the auditor plans to use audit evidence about the operating effectiveness of controls obtained in previous audits, the auditor shall include in the audit documentation the conclusions reached about relying on such controls that were tested in a …

The auditor’s documentation shall demonstrate that information in the financial report agrees or reconciles with the underlying accounting records, including agreeing or reconciling disclosures, whether such information is obtained from within or outside …