31386 paragraphs found
If deviations from controls upon which the auditor intends to rely are detected, ASA 330 [87] requires the auditor to make specific enquiries to understand these matters and their potential consequences. If more deviations than expected are detected as a …
When the operating effectiveness of controls is tested centrally (e.g., controls at a shared service centre or testing of common controls), the group auditor may need to communicate information about the audit work performed to the component auditors. For …
Considerations When Component Auditors Are Involved (Ref: Para. 42–43 ) …
The appropriate level of the group auditor’s involvement may depend on the circumstances and the structure of the group and other factors, such as the group auditor’s previous experience with the component auditors that perform procedures on the …
Communication about Matters Relevant to the Group Auditor’s Conclusion with Regard to the Group Audit (Ref: Para. 45 ) …
Communication of Misstatements of Component Financial Information (Ref: Para. 45(e) ) …
Evaluating Whether Communications with the Component Auditor Are Adequate for the Group Auditor’s Purposes (Ref: Para. 46(b) ) …
Reviewing Additional Component Auditor Audit Documentation (Ref: Para. 47 ) …