31386 paragraphs found
Engagement Team Members Assigned to Each Engagement (Ref: Para. 32(d) ) …
Engagement team members may be assigned to engagements by: The firm, including assigning personnel from a service delivery centre in the firm. The firm’s network or another network firm when the firm uses individuals from the firm’s network or another …
ASA 220 [16] addresses the responsibility of the engagement partner to determine that members of the engagement team, and any auditor’s external experts who are not part of the engagement team, collectively have the appropriate competence and …
See ASA 600 Special Considerations–Audits of a Group Financial Report (Including the Work of Component Auditors) , paragraph 19 . …
The requirements in paragraphs 48–52 are also applicable when using individuals from the firm’s network or another network firm on an engagement, including component auditors (see, for example, paragraph A179 …
Technological resources, which are typically IT applications, form part of the firm’s IT environment. The firm’s IT environment also includes the supporting IT infrastructure and the IT processes and human resources involved in those processes: An IT …