44 paragraphs found
The auditor shall include in the audit documentation: [7] (a) The overall audit strategy; (b) The audit plan; and (c) Any significant changes made during the audit engagement to the overall audit strategy or the audit plan, including significant changes …
Performing initial procedures on both client continuance and evaluation of relevant ethical requirements [*] (including independence) at the beginning of the current audit engagement means that they are completed prior to the performance of other …
The auditor shall update and change the overall audit strategy and the audit plan as necessary during the course of the audit. (Ref: Para. A17) …
The documentation of the overall audit strategy is a record of the key decisions in managing quality at the engagement level and a means to communicate significant matters to the engagement team. For example, the auditor may summarise the overall audit …
… This Auditing Standard also applies, as appropriate, to an audit …
The process of establishing the overall audit strategy, subject to the completion of the auditor’s risk assessment procedures, may include such matters as: The nature of resources (human, technological or intellectual) to be deployed for specific audit …
… of the matters referred to below may be required by other Auditing Standards, not all matters are relevant to every …
Planning is not a discrete phase of an audit, but rather a continual and iterative process that often begins shortly after (or in connection with) the completion of the previous audit and continues until the completion of the current audit engagement. …
Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Quality management at the engagement level in accordance with ASA 220 , in conjunction with adequate planning in accordance with this ASA, …