105 paragraphs found
… Paragraph A42 of ASA 200 states that the Auditing Standards do not ordinarily refer to inherent risk and control risk separately. However, this Auditing Standard requires a separate assessment of inherent …
When the auditor’s further audit procedures include obtaining audit evidence from events occurring up to the date of the auditor’s report, the auditor shall evaluate whether such audit evidence is sufficient and appropriate to address the risks of …
If the auditor develops an auditor’s range, the auditor shall: Determine that the range includes only amounts that are supported by sufficient appropriate audit evidence and have been evaluated by the auditor to be reasonable in the context of the …
Audit evidence comprises both information that supports and corroborates management’s assertions, and any information that contradicts such assertions. [44] Obtaining audit evidence in an unbiased manner may involve obtaining evidence from multiple …
In some circumstances, obtaining audit evidence from events occurring up to the date of the auditor’s report may provide sufficient appropriate audit evidence to address the risks of material misstatement. For example, sale of the complete inventory of a …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph A40. …
The auditor shall design and perform further audit procedures to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement at the assertion level for disclosures related to an accounting estimate, other than those …
… This Auditing Standard requires the auditor to evaluate, based on … reporting framework, or are misstated. For purposes of this Auditing Standard, reasonable in the context of the …