See ASA 320 Materiality in Planning and Performing the Audit , paragraph  4 . …

See ASA 700, paragraphs  10–15 and  A1–A10 . …

See ASA 705, paragraph  A7 . …

See ASA 705, paragraph  8 . …

See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report . …

See ASA 706, paragraphs 8(b) and  10(b) . …

See ASA 706, paragraphs A1–A3 . …

See ASA 710 Comparative Information — Corresponding Figures and Comparative Financial Reports . …

See ASA 330 The Auditor’s Responses to Assessed Risks , paragraph  7(b) . …

See ASA 330, paragraph  A19 . …