31386 paragraphs found
If the auditor has identified or suspects non‑compliance with laws and regulations, the auditor shall determine whether law, regulation or relevant ethical requirements: (Ref: Para. A28–A34 ) Require the auditor to report to an appropriate authority …
The auditor shall include in the audit documentation [8] identified or suspected non‑compliance with laws and regulations and: (Ref: Para. A35–A36 ) The audit procedures performed, the significant professional judgements made and the conclusions reached …
See ASA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment , paragraph …
See ASA 260, Communication with Those Charged with Governance , paragraph 13 …
See ASA 705, Modifications to the Opinion in the Independent Auditor’s Report , paragraphs 7–8 …
The following are examples of the types of policies and procedures an entity may implement to assist in the prevention and detection of non‑compliance with laws and regulations: Monitoring legal requirements and ensuring that operating procedures are …
Non‑compliance by the entity with laws and regulations may result in a material misstatement of the financial report. Detection of non‑compliance, regardless of materiality, may affect other aspects of the audit including, for example, the auditor’s …