40 paragraphs found
… the representations required by paragraphs 10 or 11 of this Auditing Standard, the relevant matters covered by such …
ASA 230 requires the auditor to document significant matters arising during the audit, the conclusions reached thereon, and significant professional judgements made in reaching those conclusions. [8] The auditor may have identified significant issues …
When obtaining evidence about, or evaluating, judgements and intentions, the auditor may consider one or more of the following: The entity’s past history in carrying out its stated intentions. The entity’s reasons for choosing a particular course of …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 6(b)(i) . …
The auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation of the financial report in accordance with the applicable financial reporting framework, and other statutory reporting …
If management do not provide written representations, the auditor would ordinarily: draw to the attention of those charged with governance any relevant regulatory requirements which give the auditor a right of access to any requested information, …
The auditor shall request management to provide a written representation that: It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement; [3] and All transactions have been recorded and are …
A written representation that has been modified from that requested by the auditor does not necessarily mean that management did not provide the written representation. However, the underlying reason for such modification may affect the opinion in the …