24 paragraphs found
If: management refuses to give the auditor permission to communicate or meet with the entity’s external legal counsel, or the entity’s external legal counsel refuses to respond appropriately to the letter of enquiry, or is prohibited from responding; and …
The auditor may also consider any relevant legislation to assist in obtaining information about litigation and claims, including, for example: Section 310 of the Corporations Act 2001 which entitles the auditor to a right of access at all reasonable times …
Due to the following circumstances it may be difficult to either obtain a response to a letter of enquiry or be provided with information about litigation and claims from the entity’s legal counsel: If the entity is involved in litigation, or litigation …
The auditor shall design and perform audit procedures in order to identify litigation and claims involving the entity which may give rise to a risk of material misstatement, including: (Ref: Para. A1‑Aus A4.1 ) Enquiry of management and, where …