31386 paragraphs found
See ASA 501 Audit Evidence — Specific Considerations for Inventory and Segment Information , paragraph 13 . …
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures , permitted. …
In recurring engagements, the matters on which significant judgements are made often do not vary. Therefore, significant judgements made in prior periods may continue to affect judgements of the engagement team in subsequent periods. The ability of an …
The firm’s policies or procedures also may address whether a cooling-off period is appropriate for an individual other than the engagement partner before becoming eligible to be appointed as the engagement quality reviewer on that engagement. In this …
Circumstances When the Engagement Quality Reviewer Uses Assistants (Ref: Para. 20–21) …
In certain circumstances, it may be appropriate for the engagement quality reviewer to be assisted by an individual or team of individuals with the relevant expertise. For example, highly specialised knowledge, skills or expertise may be useful for …
The guidance in paragraph A14 may be helpful to the firm when establishing policies or procedures that address threats to objectivity of individuals who assist the engagement quality …
When the engagement quality reviewer is assisted by an individual external to the firm, the assistant’s responsibilities, including those related to compliance with relevant ethical requirements, may be set out in the contract or other agreement between …
The firm’s policies or procedures may include responsibilities of the engagement quality reviewer to: Consider whether assistants understand their instructions and whether the work is being carried out in accordance with the planned approach to the …