3 paragraphs found from standard ASA 540.
… This Auditing Standard deals with the auditor’s responsibilities relating to accounting … disclosures. It also includes requirements and guidance on the evaluation of misstatements of accounting estimates and … Risks of Material Misstatement through Understanding the Entity and Its Environment . [2] See ASA 330 The …
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… This Auditing Standard requires the auditor to evaluate, based on the audit procedures performed and the audit evidence … accounting estimate and the facts and circumstances of the entity; The selection of management’s point estimate; and The …
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… Management bias – A lack of neutrality by management in the preparation of information. (Ref: Para. A17 ) …
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