30 paragraphs found
… For the purposes of this Auditing Standard, the following terms have the meanings …
In determining when to issue the written communication, the auditor may consider whether receipt of such communication would be an important factor in enabling those charged with governance to discharge their oversight responsibilities. In addition, for …
… The requirements of this Auditing Standard remain applicable notwithstanding that law …
In the case of audits of smaller entities, the auditor may communicate in a less structured manner with those charged with governance than in the case of larger …
The objective of the auditor is to communicate appropriately to those charged with governance and management, deficiencies in internal control that the auditor has identified during the audit and that, in the auditor’s professional judgement, are of …
See ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report , paragraphs 22-28 . …
The significance of a deficiency or a combination of deficiencies in internal control depends not only on whether a misstatement has actually occurred, but also on the likelihood that a misstatement could occur and the potential magnitude of the …
During the audit, the auditor may identify other deficiencies in internal control that are not significant deficiencies but that may be of sufficient importance to merit management’s attention. The determination as to which other deficiencies in internal …