46 paragraphs found
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 …
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 involvement of the engagement partner and other key members of the engagement team in planning the audit draws on their experience and insight, thereby enhancing the effectiveness and efficiency of the planning process. …
The objective of the auditor is to plan the audit so that it will be performed in an effective manner. …
The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members. …
The auditor shall undertake the following activities at the beginning of the current audit engagement: Performing procedures required by ASA 220 regarding the continuance of the client relationship and the specific audit engagement; [1] Evaluating …
Performing these preliminary engagement activities enables the auditor to plan an audit engagement for which, for example: The auditor maintains the necessary independence and ability to perform the engagement. There are no issues with management …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraphs 9‑13 . …