43 paragraphs found
Law, regulation or relevant ethical requirements may require the auditor to perform additional procedures and take further action. For example, the APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the …
Certain laws and regulations are well‑established, known to the entity and within the entity’s industry or sector, and relevant to the entity’s financial report (as described in paragraph 6(a) ). They could include those that relate to, for example: The …