70 paragraphs found
Documentation of oral communication may include a copy of minutes prepared by the entity retained as part of the audit documentation where those minutes are an appropriate record of the …
… role. In these cases, if matters required by this Auditing Standard are communicated with person(s) with … role. These matters are noted in paragraph 16(c) of this Auditing Standard. The auditor shall nonetheless be …
Matters that may also contribute to effective two‑way communication include discussion of: The purpose of communications. When the purpose is clear, the auditor and those charged with governance are better placed to have a mutual understanding of …
As noted in paragraph 4 , effective two‑way communication assists both the auditor and those charged with governance. Further, ASA 315 identifies participation by those charged with governance, including their interaction with internal audit, if any, and …
In the case of entities audited in accordance with the Corporations Act 2001 , the auditor shall communicate with those charged with governance through a statement that the engagement team and others in the firm as appropriate, the firm, and, when …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and other Financial Information, and Other Assurance and Related Services Engagements. …
Other significant matters arising during the audit that are directly relevant to those charged with governance in overseeing the financial reporting process may include such matters as material misstatements the other information that have been …
… Such diversity means that it is not possible for this Auditing Standard to specify for all audits the person(s) …
When a significant matter is discussed with an individual member of those charged with governance, for example, the chair of an audit committee, it may be appropriate for the auditor to summarise the matter in later communications so that all of those …