31386 paragraphs found
This Auditing Standard deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control [1] that the auditor has identified in an audit of a financial report. This …
The auditor is required to obtain an understanding of internal control relevant to the audit when identifying and assessing the risks of material misstatement. [4] In making those risk assessments, the auditor considers internal control in order to …
Nothing in this Auditing Standard precludes the auditor from communicating to those charged with governance and management other internal control matters that the auditor has identified during the …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment , paragraphs 4 and 12 …
See ASA 315, paragraph 12 . Paragraphs A60-A65 provide guidance on controls relevant to the audit. …