162 paragraphs found
… that might indicate matters that have implications for the engagement. Unusual or unexpected relationships that are identified may assist the assurance practitioner in identifying risks of material …
… When establishing the overall engagement strategy, the assurance practitioner shall …
… may be helpful in determining the extent of reliance by an assurance practitioner in an assurance engagement. …
… may be helpful in determining the extent of reliance by an assurance practitioner in an assurance engagement. …
… contained in ASA 706 and may be helpful in assisting the assurance practitioner decide if an Emphasis of Matter paragraph is appropriate for an assurance engagement. …
… concepts and discussions on evidence relevant to an audit engagement are contained in Auditing Standard ASA 500 , and … may be helpful in determining the evidence applicable to an assurance engagement. …
… going concern assessment of an entity, relevant to an audit engagement are contained in Auditing ASA 570 , and may be helpful in performing a going concern assessment in an assurance engagement. …
… In order to establish whether the preconditions for the engagement are present, the assurance practitioner shall obtain agreement from the … party that they: understand and accept the terms of the assurance engagement, including the assurance practitioner’s …
… on the work of another auditor relevant to an audit engagement are contained in ASA 620 and ASA 600 which may be useful to assurance practitioners when determining the extent, if any, of such reliance in the conduct of an assurance engagement. …
… and discussions on documentation relevant to an audit engagement are contained in Auditing Standard ASA 230 Audit … determining appropriate documentation to be obtained in an assurance engagement. …