44 paragraphs found
The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members. …
The objective of the auditor is to plan the audit so that it will be performed in an effective manner. …
Performing the preliminary engagement activities specified in paragraph 6 at the beginning of the current audit engagement assists the auditor in identifying and evaluating events or circumstances that may adversely affect the auditor’s ability to manage …
The auditor shall undertake the following activities at the beginning of the current audit engagement: Performing procedures required by ASA 220 regarding the acceptance and continuance of the client relationship and audit engagement; [1] Evaluating …
Performing these preliminary engagement activities enables the auditor to plan an audit engagement in order to, for example: Maintain the necessary independence and ability to perform the engagement. Determine that there are no issues with management …
See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information , paragraphs 22-24 . …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraphs 9‑13 . …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
In establishing the overall audit strategy, the auditor shall consider the information obtained from complying with the requirements of ASA 220 and: Identify the characteristics of the engagement that define its scope; Ascertain the reporting objectives …