31386 paragraphs found
See ASA 705 Modification to the Opinion in an Independent Auditor’s Report , paragraphs 9 and 10 . …
An entity may, in some cases, outsource to a third party some, or all, of the tasks which would be subject to audit or assurance procedures under the SSGA or MSE. For example, a portion of grant monies received may be used to engage a third party to …
In the circumstances described in paragraph 48, the overriding issue for the auditor is the ability to obtain sufficient appropriate evidence in order to conclude on each of the matters in the scope of the engagement. Table 3 outlines options that may be …
See ASA 600 Special Consideration—Audits of a Group Financial Report (Including the Work of Component Auditors) . …
See ASAE 3402 Assurance Reports on Controls at a Service Organisation . …
See ASA 402 Audit Considerations Relating to an Entity Using a Service Organisation . …
An auditor’s responsibilities and associated procedures to obtain a clear understanding of reporting responsibilities for a SSGA or a MSE are no different from those in any other engagement. The auditor obtains an understanding of the auditor’s reporting …
See ASA 700 Forming an Opinion and Reporting on a Financial Report . …
See ASA 800 Special Considerations- Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks . …