72 paragraphs found
The auditor may conclude from the evaluation in paragraph 8(b) that it would be appropriate to revise the assessment of the risks of material misstatement at the assertion level and modify planned audit procedures in accordance with ASA 315. [14] For …
The alternative audit procedures performed may be similar to those appropriate for a non-response as set out in paragraphs A18-A19 of this Auditing Standard. Such procedures also would take account of the results of the auditor’s evaluation in …
ASA 500 indicates that even when audit evidence is obtained from sources external to the entity, circumstances may exist that affect its reliability. [16] All responses carry some risk of interception, alteration or fraud. Such risk exists regardless of …