97 paragraphs found from standard ASA 330.
… and Whether the risk assessment takes account of relevant controls (that is, the control risk), thereby requiring the … auditor to obtain audit evidence to determine whether the controls are operating effectively (that is, the auditor intends to rely on the operating effectiveness of controls in determining the nature, timing and extent of …Review complete paragraph
… The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls if: The auditor’s assessment of risks of material … at the assertion level includes an expectation that the controls are operating effectively (that is, the auditor …Review complete paragraph
… to use audit evidence about the operating effectiveness of controls obtained in previous audits, and, if so, the length … the following: The effectiveness of other elements of internal control, including the control environment, the entity’s monitoring of controls, and the entity’s risk assessment process; The risks …Review complete paragraph
… audit about the operating effectiveness of specific controls, the auditor shall establish the continuing … audit evidence about whether significant changes in those controls have occurred subsequent to the previous audit. The … inspection, to confirm the understanding of those specific controls, and: If there have been changes that affect the …Review complete paragraph
… When evaluating the operating effectiveness of relevant controls, the auditor shall evaluate whether misstatements … have been detected by substantive procedures indicate that controls are not operating effectively. The absence of … procedures, however, does not provide audit evidence that controls related to the assertion being tested are effective. …Review complete paragraph