34 paragraphs found
… This Auditing Standard also applies, as appropriate, to an audit …
… This Auditing Standard applies to: an audit of a financial report …
… key audit matters in the auditor’s report. That Auditing Standard acknowledges that, when ASA 701 applies, …
… procedures necessary, as described in paragraph 16 of this Auditing Standard, as well as consider the effect on the … material uncertainty, as described in paragraph 18 of this Auditing Standard. …
… as a going concern; and To report in accordance with this Auditing Standard. …
The auditor shall remain alert throughout the audit for audit evidence of events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern. …
In certain circumstances, the auditor may believe it necessary to request management to make or extend its assessment. If management is unwilling to do so, a qualified opinion or a disclaimer of opinion in the auditor’s report may be appropriate, because …
The auditor’s responsibilities are to obtain sufficient appropriate audit evidence regarding, and conclude on, the appropriateness of management’s use of the going concern basis of accounting in the preparation of the financial report, and to conclude, …
ASA 315 requires the auditor to revise the auditor’s risk assessment and modify the further planned audit procedures accordingly when additional audit evidence is obtained during the course of the audit that affects the auditor’s assessment of risk. [10] …