8 paragraphs found
… Specifically, it expands on how the user auditor applies ASA 315 [1] and ASA 330 [2] in obtaining an understanding of the user …
… internal control relevant to the audit in accordance with ASA 315, [4] the user auditor shall evaluate the design and …
… As noted in ASA 315, [7] in respect of some risks, the user auditor may …
… an understanding of the user entity in accordance with ASA 315, [3] the user auditor shall obtain an understanding of …