31386 paragraphs found
Documentation of oral communication may include a copy of minutes prepared by the entity retained as part of the audit documentation where those minutes are an appropriate record of the …
As described in paragraph A68 of ASA 700 Forming an Opinion and Reporting on a Financial Report, having responsibility for approving in this context means having the authority to conclude that all the statements that comprise the financial report, …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) , paragraph 5 7 . …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …