23 paragraphs found
… For the purposes of this Auditing Standard, the following terms have the meanings …
If the auditor obtains audit evidence that the opening balances contain misstatements that could materially affect the current period’s financial report, the auditor shall perform such additional audit procedures as are appropriate in the circumstances to …
The auditor shall obtain sufficient appropriate audit evidence about whether the opening balances contain misstatements that materially affect the current period’s financial report by: (Ref: Para. A1‑A2) Determining whether the prior period’s closing …
In conducting an initial audit engagement, the objective of the auditor is to obtain sufficient appropriate audit evidence about whether: Opening balances contain misstatements that materially affect the current period’s financial report; and …
The auditor shall obtain sufficient appropriate audit evidence about whether the accounting policies reflected in the opening balances have been consistently applied in the current period’s financial report, and whether changes in the accounting policies …
If the prior period’s financial report was audited by a predecessor auditor and there was a modification to the opinion, the auditor shall evaluate the effect of the matter giving rise to the modification in assessing the risks of material misstatement in …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …