70 paragraphs found
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 10 . …
… is responsible for communicating matters required by this Auditing Standard, management also has a responsibility to …
Communication regarding the planned scope and timing of the audit may: Assist those charged with governance to understand better the consequences of the auditor’s work, to discuss issues of risk and the concept of materiality with the auditor, and to …
The auditor is required to comply with relevant ethical requirements, including those pertaining to independence, relating to financial report audit engagements. …
If a supplementary matter is communicated, it may be appropriate for the auditor to make those charged with governance aware that: Identification and communication of such matters is incidental to the purpose of the audit, which is to form an opinion on …
Before communicating matters with those charged with governance, the auditor may discuss them with management, unless that is inappropriate. For example, it may not be appropriate to discuss questions of management’s competence or integrity with …
In most entities, governance is the collective responsibility of a governing body, such as a board of directors, a supervisory board, partners, proprietors, a committee of management, a council of governors, trustees, or equivalent persons. In some …
… identifies paragraphs in ASQC 1 [28] and other Australian Auditing Standards that require communication of specific … application and other explanatory material in Australian Auditing Standards. ASQC 1 Quality Control for Firms that … Audit Engagements―Opening Balances – paragraph 7 ASA 540 Auditing Accounting Estimates and Related Disclosures – …
In the case of listed entities, the auditor shall communicate with those charged with governance: A statement that the engagement team and others in the firm as appropriate, the firm and, when applicable, network firms have complied with relevant ethical …
The communication process will vary with the circumstances, including the size and governance structure of the entity, how those charged with governance operate, and the auditor’s view of the significance of matters to be communicated. Difficulty in …