31386 paragraphs found
Other factors that may affect the group auditor’s determination about whether, and the extent to which, it is necessary to review additional component auditor audit documentation in the circumstances include: The degree to which the component auditor was …
Sufficiency and Appropriateness of Audit Evidence (Ref: Para. 51 ) …
The evaluation required by paragraph 51 assists the group auditor in determining whether the overall group audit strategy and group audit plan developed to respond to the assessed risks of material misstatement of the group financial report continues to …
The group auditor may consider the engagement team’s exercise of professional scepticism when evaluating the sufficiency and appropriateness of audit evidence obtained. For example, the group auditor may consider whether matters such as those described in …
ASA 220 [89] requires the engagement partner to determine, on or before the date of the auditor’s report, through review of audit documentation and discussion with the engagement team, that sufficient appropriate audit evidence has been obtained to …
In some circumstances, an overall summary memorandum describing the work performed and the results thereof may provide a basis on its own for the group auditor to conclude that the work performed and audit evidence obtained by the component auditor is …
Matters related to the financial information of the component that the component auditor determines to be relevant to the identification and assessment of the risks of material misstatement of the group financial report, whether due to fraud or …
Related party relationships not previously identified by group management or the group auditor; and (Ref: Para. A107) …
Any events or conditions identified by the component auditor that may cast significant doubt on the group’s ability to continue as a going …