See ASA 330, paragraph 7(b) . …

See ASA 260, paragraph 15 . …

See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report , paragraph 9 .  …

See ASA 220, paragraphs 32 and A87- A89 . …

See ASA 600, paragraph 42 . …

See ASA 240, paragraphs 26–28 . …

See ASA 330, paragraph 8 . …

See ASA 540, paragraphs A87–A89 .  …

See ASA 330, paragraphs A29–A30 . …

See ASA 500, paragraph A1 . …