159 paragraphs found
If the auditor has identified or suspects a fraud, the auditor shall determine whether law, regulation or relevant ethical requirements: (Ref: Para. A67 ‑ A68 ) Require the auditor to report to an appropriate authority outside the entity. Establish …
The auditor shall include the following in the audit documentation [12] of the auditor’s understanding of the entity and its environment and the assessment of the risks of material misstatement required by ASA 315: [13] The significant decisions reached …
The auditor shall include the following in the audit documentation of the auditor’s responses to the assessed risks of material misstatement required by ASA 330: [14] The overall responses to the assessed risks of material misstatement due to fraud at the …
The auditor shall include in the audit documentation communications about fraud made to management, those charged with governance, regulators and …
If the auditor has concluded that the presumption that there is a risk of material misstatement due to fraud related to revenue recognition is not applicable in the circumstances of the engagement, the auditor shall include in the audit documentation the …
See ASA 260 Communication with Those Charged with Governance , paragraph 13 . …