31386 paragraphs found
The purpose and objective of planning the audit are the same whether the audit is an initial or recurring engagement. However, for an initial audit, the auditor may need to expand the planning activities because the auditor does not ordinarily have the …
ASA 315, paragraph 17 , establishes requirements and provides guidance on the engagement team's discussion of the susceptibility of the entity to material misstatements of the financial report. ASA 240 The Auditor's Responsibilities Relating to Fraud in …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
See ASA 260 Communication with Those Charged with Governance , paragraph A12 . …
ASA 315, paragraph 17 , establishes requirements and provides guidance on the engagement team's discussion of the susceptibility of the entity to material misstatements of the financial report. ASA 240 The Auditor's Responsibilities Relating to Fraud in …
See ASA 260 Communication with Those Charged with Governance , paragraph A12 . …
This appendix provides examples of matters the auditor may consider in managing quality at the engagement level. Many of these matters will influence the auditor’s overall audit strategy and detailed audit plan. The examples provided cover a broad range …
See ASA 610 Using the Work of Internal Auditors , paragraph Aus 1.2 . The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing …