See ASA 260, paragraphs 16(b) and  A21 . …

See ASA 550 Related Parties , paragraph  A42 . …

See ASA 600 Special  Considerations— Audits of a Group Financial Report ( Including the Work of Component Auditors ), paragraph  49(d) …

See ASA 220 Quality Control for an Audit of a Financial Report , paragraph  18 . …

See ASA 220, paragraph  19 . …

See ASA 260, paragraph  15 . …

See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report , paragraphs  26–27 . …

See ASA 240, paragraph  31 . …

See ASA 315, paragraph 37 . …

See ASA 260, paragraph  16(a) . …