55 paragraphs found
The auditor shall establish an overall audit strategy that sets the scope, timing and direction of the audit, and that guides the development of the audit …
In establishing the overall audit strategy, the auditor shall: Identify the characteristics of the engagement that define its scope; Ascertain the reporting objectives of the engagement to plan the timing of the audit and the nature of the …
The auditor shall develop an audit plan that shall include a description of: The nature, timing and extent of planned risk assessment procedures, as determined under ASA 315. [4] The nature, timing and extent of planned further audit procedures at the …
The auditor shall update and change the overall audit strategy and the audit plan as necessary during the course of the audit. (Ref: Para. A15) …
The auditor shall plan the nature, timing and extent of direction and supervision of engagement team members and the review of their work. …
The auditor shall include in the audit documentation: [6] The overall audit strategy; The audit plan; and Any significant changes made during the audit engagement to the overall audit strategy or the audit plan, and the reasons for such changes. …
The auditor shall undertake the following activities prior to starting an initial audit: Performing procedures required by ASA 220 regarding the acceptance of the client relationship and the specific audit engagement; [7] and Communicating with the …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs 12‑13 . …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraphs 9‑13 . …