108 paragraphs found
For purposes of this Guidance Statement, where the term financial report is used, this includes reference to a complete set of financial statements for any other purpose. Additionally, reference to ‘Company’ in this Guidance Statement, includes any entity …
ASA 315 , Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraph 14 . …