113 paragraphs found
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph A23 . …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraph 15(a) . …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment , paragraphs 11–12 …