31386 paragraphs found
The auditor may decide to discuss elements of planning with the entity’s management, or those charged with governance, to help the auditor manage and achieve quality at the engagement level (for example, to co‑ordinate some of the planned audit procedures …
The involvement of the engagement partner and other key members of the engagement team in planning the audit draws on their experience and insight, thereby enhancing the effectiveness and efficiency of the planning process. …
Performing the preliminary engagement activities specified in paragraph 6 at the beginning of the current audit engagement assists the auditor in identifying and evaluating events or circumstances that may adversely affect the auditor’s ability to manage …
Performing these preliminary engagement activities enables the auditor to plan an audit engagement in order to, for example: Maintain the necessary independence and ability to perform the engagement. Determine that there are no issues with management …
Performing initial procedures on both client continuance and evaluation of relevant ethical requirements [*] (including independence) at the beginning of the current audit engagement means that they are completed prior to the performance of other …
The process of establishing the overall audit strategy, subject to the completion of the auditor’s risk assessment procedures, may include such matters as: The nature of resources (human, technological or intellectual) to be deployed for specific audit …
ASA 220 contains requirements and guidance on engagement resources and engagement performance (including direction and supervision of the members of the engagement team and the review of their …