290 paragraphs found
Reporting identified or suspected non-compliance with laws and regulations to an appropriate authority outside the entity may be required or appropriate in the circumstances because: Law, regulation or relevant ethical requirements require the assurance …
In some cases, the relevant ethical requirements may require the assurance practitioner to report or to consider whether reporting identified or suspected fraud or non‑compliance with laws and regulations to an appropriate authority outside the entity is …
Even if law, regulation or relevant ethical requirements do not include requirements that address reporting identified or suspected non‑compliance, they may provide the assurance practitioner with the right to report identified or suspected fraud or …
In other circumstances, the reporting of identified or suspected non‑compliance with laws and regulations to an appropriate authority outside the entity may be precluded by the assurance practitioner’s duty of confidentiality under law, regulation or …
The determination required by paragraph 52(d) may involve complex considerations and professional judgements. Accordingly, the assurance practitioner may consider consulting internally (e.g., within the firm or a network firm) or on a confidential basis …
The list of factors below gives examples of events or conditions that, individually or collectively, may cast significant doubt about the going concern assumption. The list is not all-inclusive, and the existence of one or more of the items does not …
The assurance practitioner ordinarily obtains evidence that the financial statements agree with, or reconcile to, the underlying accounting records by tracing the financial statement amounts and balances to the relevant accounting records such as the …
Additional procedures are required under this ASRE if the assurance practitioner becomes aware of a matter that causes the assurance practitioner to believe the financial statements may be materially …
The assurance practitioner’s response in undertaking additional procedures with respect to an item the assurance practitioner has cause to believe may be materially misstated in the financial statements will vary, depending on the circumstances, and is a …
The assurance practitioner’s judgement about the nature, timing and extent of additional procedures that are needed to obtain evidence to either conclude that a material misstatement is not likely, or determine that a material misstatement exists, is …