31386 paragraphs found
The auditor shall include in the audit documentation: [5] (Ref: Para. A30) The amount below which misstatements would be regarded as clearly trivial (see paragraph 5 of this Auditing Standard); All misstatements accumulated during the audit and whether …
See ASA 260 Communication with Those Charged with Governance, paragraph 7 . …
See ASA 230 Audit Documentation , paragraphs 8‑11 and paragraph A6 . …
The term ‘pervasive’ describes the effects on the subject matter information of misstatements or the possible effects on the subject matter information of misstatements, if any, that are undetected due to an inability to obtain sufficient appropriate …
Matters that may be appropriate to communicate with the responsible party, the measurer or evaluator, the engaging party or others include fraud or suspected fraud, and bias in the preparation of the subject matter …
Documentation includes a record of the assurance practitioner’s reasoning on all significant matters that require the exercise of professional judgement, and related conclusions. When difficult questions of principle or professional judgement exist, …
The auditor may designate an amount below which misstatements of amounts in the individual statements would be clearly trivial, and would not need to be accumulated because the auditor expects that the accumulation of such amounts clearly would not have a …