… This Auditing Standard applies to: an audit of a financial report …

… evidence obtained. Examples of other requirements in this Auditing Standard for which documentation may provide …

… This Auditing Standard also applies, as appropriate, to an audit …

… Although this Auditing Standard applies to all accounting estimates, the … assessment and further audit procedures required by this Auditing Standard will vary in relation to the estimation … procedures and further audit procedures required by this Auditing Standard would not be expected to be extensive. …

… This Auditing Standard is operative for financial reporting … on or after 15 December 2019. Early adoption of this Auditing Standard is permitted prior to this date. …

The nature, timing and extent of the auditor’s further audit procedures are affected by, for example: The assessed risks of material misstatement, which affect the persuasiveness of the audit evidence needed and influence the approach the auditor selects …

In determining whether, based on the audit procedures performed and evidence obtained, management’s point estimate and related disclosures are reasonable, or are misstated: When the audit evidence supports a range, the size of the range may be wide and, …

As required by ASA 330, [12] the auditor’s further audit procedures shall be responsive to the assessed risks of material misstatement at the assertion level, [13] considering the reasons for the assessment given to those risks. The auditor’s further …

As part of the audit of the financial report for certain entities (such as a bank or insurer), the auditor also may be required by law or regulation to undertake additional procedures in relation to, or to provide an assurance conclusion on, internal …

As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing or extent of other planned audit procedures. [57]  In relation to accounting estimates, information may come to the auditor’s …