31386 paragraphs found
The auditor need not design specific procedures to support the evaluation of the two‑way communication between the auditor and those charged with governance; rather, that evaluation may be based on observations resulting from audit procedures performed …
As noted in paragraph 4 , effective two‑way communication assists both the auditor and those charged with governance. Further, ASA 315 identifies participation by those charged with governance, including their interaction with internal audit, if any, and …
If the two‑way communication between the auditor and those charged with governance is not adequate and the situation cannot be resolved, the auditor may take such actions as: Modifying the auditor’s opinion on the basis of a scope limitation. Obtaining …
As described in paragraph A68 of ASA 700 Forming an Opinion and Reporting on a Financial Report, having responsibility for approving in this context means having the authority to conclude that all the statements that comprise the financial report, …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) , paragraph 49 . …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 10 . …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …