105 paragraphs found
The auditor shall include in the audit documentation: [28] (Ref: Para. A149–A152 ) Key elements of the auditor’s understanding of the entity and its environment, including the entity’s internal control related to the entity’s accounting estimates; The …
Information to be used as audit evidence, regarding risks of material misstatement relating to accounting estimates, may have been produced by the entity, prepared using the work of a management’s expert, or provided by an external information …
… obtained in accordance with the requirements of this Auditing Standard, the auditor may conclude that a range …
If, after considering management’s response, the auditor determines that it is not practicable to develop an auditor’s point estimate or range, the auditor is required to evaluate the implications for the audit or the auditor’s opinion on the financial …
… the auditor applies the relevant requirements in this Auditing Standard to those assumptions. …
See ASA 450 Evaluation of Misstatements Identified during the Audit . …
… This Auditing Standard deals with the auditor’s responsibilities … ASA 330, [2] ASA 450, [3] ASA 500 [4] and other relevant Auditing Standards are to be applied in relation to …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraph 14 and ASA 300 Planning an Audit of a Financial Report , paragraph 8(e) …
When the auditor develops a point estimate or range to evaluate management’s point estimate and related disclosures about estimation uncertainty, including when required by paragraph 27(b), the auditor’s further audit procedures shall include procedures …