3 paragraphs found
… Irrespective of the auditor’s assessment of the risks of management override … shall: Evaluate whether the judgements and decisions made by management in making the accounting estimates included in … understanding of the entity and its environment and other information obtained during the audit, evaluate whether the …
… (Ref: Para. A50 ) The following are examples of circumstances that may … evidence might be sought. Undue time pressures imposed by management to resolve complex or contentious issues. … Unusual delays by the entity in providing requested information. Unwillingness to facilitate auditor access to …
… party within an organisation, or seeking more or different information. Performing a detailed review of the entity’s … data. For example, comparing sales and cost of sales by location, line of business or month to expectations … in a population. Testing the integrity of computer‑produced records and transactions. Seeking additional audit …