31386 paragraphs found
If expertise in a field other than accounting or auditing is necessary to obtain sufficient appropriate audit evidence, the auditor shall determine whether to use the work of an auditor’s expert. (Ref: Para. A4-A9 …
The nature, timing and extent of the auditor’s procedures with respect to the requirements in paragraphs 9-13 of this Auditing Standard will vary depending on the circumstances. In determining the nature, timing and extent of those procedures, the auditor …
The auditor shall evaluate whether the auditor’s expert has the necessary competence, capabilities and objectivity for the auditor’s purposes. In the case of an auditor’s external expert, the evaluation of objectivity shall include enquiry regarding …
The auditor shall obtain a sufficient understanding of the field of expertise of the auditor’s expert to enable the auditor to: (Ref: Para. A21-A22 ) Determine the nature, scope and objectives of that expert’s work for the auditor’s purposes; and Evaluate …
The auditor shall agree, in writing when appropriate, on the following matters with the auditor’s expert: (Ref: Para. A23-A26 ) The nature, scope and objectives of that expert’s work; (Ref: Para. A27 ) The respective roles and responsibilities of the …
The auditor shall evaluate the adequacy of the auditor’s expert’s work for the auditor’s purposes, including: (Ref: Para. A32 ) The relevance and reasonableness of that expert’s findings or conclusions, and their consistency with other audit evidence; …
Reliable and relevant information includes information that is accurate, complete, timely and valid to enable the proper functioning of the firm’s system of quality management and to support decisions regarding the system of quality …
The information system may include the use of manual or IT elements, which affect the manner in which information is identified, captured, processed, maintained and communicated. The procedures to identify, capture, process, maintain and communicate …