15 paragraphs found
… Auditing Standards means auditing standards made under section 336 of the …
… The auditor shall consider the whole text of an Auditing Standard to understand, interpret and apply the … components. The explanatory material is included in each Auditing Standard under the headings listed below: … Material. Conformity with International Standards on Auditing. Appendices. Explanatory material does not create …
See ASA 230 Audit Documentation and ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity . …