31386 paragraphs found
Large Number of Components Whose Financial Information Is Individually Immaterial but Material in the Aggregate to the Group Financial …
In some cases, it may be possible to obtain sufficient appropriate audit evidence by performing further audit procedures centrally on these significant classes of transactions, account balances or disclosures (e.g., if they are homogeneous, subject to …
In other cases, it may be necessary to perform further audit procedures at selected components to address the risks of material misstatement of the group financial report. The determination of the components at which audit procedures are to be performed, …
Although the group auditor takes responsibility for the nature, timing and extent of further audit procedures to be performed, component auditors can be, and often are, involved in all phases of the group audit, including in the design and performance of …
Design and Perform Further Audit Procedures on the Entire Financial Information of the Component …
Design and Perform Further Audit Procedures on One or More Classes of Transactions, Account Balances or Disclosures …