105 paragraphs found
See ASA 230 Audit Documentation , paragraphs 8–11 , A6 , A7 and A10 . …
In applying the requirements of paragraph 22 , with respect to methods, the auditor’s further audit procedures shall address: Whether the method selected is appropriate in the context of the applicable financial reporting framework, and, if applicable, …
(Ref: Para. A146 ) Matters that the auditor may consider communicating with those charged with governance with respect to the auditor’s views about significant qualitative aspects of the entity’s accounting practices related to accounting estimates and …
When obtaining an understanding of the entity and its environment, including the entity’s internal control, as required by ASA 315, [8] the auditor shall obtain an understanding of the following matters related to the entity’s accounting estimates. The …
… for an accounting estimate and related disclosures, this Auditing Standard requires the auditor to take into account … uncertainty. Estimation uncertainty is defined in this Auditing Standard as susceptibility to an inherent lack of …