31386 paragraphs found
When there are engagement team members not involved in the engagement team discussion, the engagement partner shall determine which matters are to be communicated to those …
(Ref: Para. A48‒A49) Understanding the Entity and Its Environment, and the Applicable Financial Reporting Framework (Ref: Para. A50‒A55) …
The auditor shall perform risk assessment procedures to obtain an understanding of: The following aspects of the entity and its environment: The entity’s organisational structure, ownership and governance, and its business model, including the extent to …
The auditor shall evaluate whether the entity’s accounting policies are appropriate and consistent with the applicable financial reporting …
Understanding the Components of the Entity’s System of Internal Control (Ref: Para. A90–A95) Control Environment, the Entity’s Risk Assessment Process and the Entity’s Process to Monitor the System of Internal Control (Ref: Para. A96‒A98) Control …
If the auditor identifies risks of material misstatement that management failed to identify, the auditor shall: Determine whether any such risks are of a kind that the auditor expects would have been identified by the entity’s risk assessment process and, …
Information System and Communication, and Control Activities (Ref: Para. A123–A130) The information system and communication …