See ASA 330, paragraph 8(a) . …

See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation . …

See ASA 330, paragraphs 8–11 . …

Paragraphs 21(b), 22(b), 24(c), 25(c) and 26(d) …

See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management , paragraph 8 …

ASA 265, paragraphs A6‒A7 set out indicators of significant deficiencies, and matters to be considered in determining whether a deficiency, or a combination of deficiencies, in internal control constitute a significant …

See ASA 200, paragraph A3(a) . …

See ASA 330, paragraph 5 . …

See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …

See ASA 330, paragraphs 15 and 21 . …