105 paragraphs found
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report , paragraph 33(b)(ii) . …
ASA 265 requires the auditor to communicate in writing to those charged with governance significant deficiencies in internal control identified during the audit. [64] Such significant deficiencies may include those related to controls over: The selection …
In applying the requirements of paragraph 22, the auditor’s further audit procedures shall address whether, in the context of the applicable financial reporting framework, management has taken appropriate steps to: Understand estimation uncertainty; and …
… assist the auditor in applying the requirements of this Auditing Standard. …
As explained in ASA 500, [53] the reliability of information from an external information source is influenced by its source, its nature, and the circumstances under which it is obtained. Consequently, the nature and extent of the auditor’s further audit …
… that include guidance on how the requirements of this Auditing Standard can be scaled include paragraphs A20–A22 , …
… report, the requirements in paragraphs 21–29 of this Auditing Standard may assist the auditor in applying …
The auditor shall evaluate whether judgements and decisions made by management in making the accounting estimates included in the financial report, even if they are individually reasonable, are indicators of possible management bias. When indicators of …
In identifying the risks of material misstatement and in assessing inherent risk, the auditor is required to take into account the degree to which the accounting estimate is subject to, or affected by, estimation uncertainty, complexity, subjectivity, or …
The nature, timing, and extent of the auditor’s procedures to obtain the understanding of the entity and its environment, including the entity’s internal control, related to the entity’s accounting estimates, may depend, to a greater or lesser degree, on …