159 paragraphs found
Irrespective of the auditor’s assessment of the risks of management override of controls, the auditor shall design and perform audit procedures to: Test the appropriateness of journal entries recorded in the general ledger and other adjustments made in …
The auditor shall determine whether, in order to respond to the identified risks of management override of controls, the auditor needs to perform other audit procedures in addition to those specifically referred to above (that is, where there are specific …
If the auditor identifies a misstatement, the auditor shall evaluate whether such a misstatement is indicative of fraud. If there is such an indication, the auditor shall evaluate the implications of the misstatement in relation to other aspects of the …
If the auditor identifies a misstatement, whether material or not, and the auditor has reason to believe that it is or may be the result of fraud and that management (in particular, senior management) is involved, the auditor shall re‑evaluate the …
If the auditor confirms that, or is unable to conclude whether, the financial report is materially misstated as a result of fraud the auditor shall evaluate the implications for the audit. (Ref: Para. A54 …
If, as a result of a misstatement resulting from fraud or suspected fraud, the auditor encounters exceptional circumstances that bring into question the auditor’s ability to continue performing the audit, the auditor shall: Determine the professional and …
The auditor shall obtain written representations from management and, where appropriate, those charged with governance that: They acknowledge their responsibility for the design, implementation and maintenance of internal control to prevent and detect …
If the auditor has identified a fraud or has obtained information that indicates that a fraud may exist, the auditor shall communicate these matters, unless prohibited by law or regulation, on a timely basis with the appropriate level of management in …
Unless all of those charged with governance are involved in managing the entity, if the auditor has identified or suspects fraud involving: Management; Employees who have significant roles in internal control; or Others where the fraud results in a …
The auditor shall communicate, unless prohibited by law or regulation, with those charged with governance any other matters related to fraud that are, in the auditor’s judgement, relevant to their responsibilities. (Ref: Para. A66 …