31386 paragraphs found
During the audit, new or other information may come to the auditor’s attention that differs significantly from the information on which the risk assessment was based. Example: The entity’s risk assessment may be based on an expectation that certain …
For recurring audits, certain documentation may be carried forward, updated as necessary to reflect changes in the entity’s business or …
ASA 230 notes that, among other considerations, although there may be no single way in which the auditor’s exercise of professional scepticism is documented, the audit documentation may nevertheless provide evidence of the auditor’s exercise of …
The manner in which the requirements of paragraph 38 are documented is for the auditor to determine using professional judgement. …
More detailed documentation, that is sufficient to enable an experienced auditor, having no previous experience with the audit, to understand the nature, timing and extent of the audit procedures performed, may be required to support the rationale for …
For the audits of less complex entities, the form and extent of documentation may be simple and relatively brief. The form and extent of the auditor’s documentation is influenced by the nature, size and complexity of the entity and its system of internal …