58 paragraphs found
… If an entity has an internal audit function, enquiries of the appropriate … and assertion levels. In performing its work, the internal audit function is likely to have obtained insight … whether or not the auditor expects to use the work of the internal audit function to modify the nature or timing, or …
… to address them. Such a risk assessment process is part of internal control and is discussed in paragraph 15 and …
… level, for example, through management override of internal control. Financial report level risks may be …
… See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and …
… of individual roles and responsibilities pertaining to internal control over financial reporting. It includes such …
… As is further discussed in ASA 610 , the activities of an internal audit function are distinct from other monitoring controls that may be relevant to financial reporting, such …
… The auditor’s understanding of internal control may raise doubts about the auditability of …
… or determine if there is a significant deficiency in internal control with regard to the entity’s risk assessment …
… determine whether it represents a significant deficiency in internal control. (Ref: Para. A89) …
… (such as business plans and strategies), records, and internal control manuals. Reports prepared by management …