11 paragraphs found
… ASA 315 addresses how the knowledge and experience of the … and assessment of risks of material misstatement. ASA 315 [3] also explains how effective communication between …
… As explained in ASA 315, [22] significant risks require special audit …
… See ASA 315 (as amended), paragraph A11 in relation to ASA 240 The Auditor’s Responsibilities Relating to Fraud in …
… function obtained as a result of procedures performed under ASA 315, the external auditor expects to use the work of the …
… function obtained as a result of procedures performed under ASA 315, [1] the external auditor does not expect to use the …