106 paragraphs found
… This Auditing Standard also applies, as appropriate, to an audit …
Group audit opinion means the audit opinion on the group financial report. …
The auditor is required to obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor’s opinion. [10] The group engagement team …
… This Auditing Standard applies to: an audit of a financial report …
… the component auditor: Possesses an understanding of auditing and other standards applicable to the group audit …
Restrictions imposed on: the group engagement team’s access to component information, those charged with governance of components, component management, or the component auditors (including relevant audit documentation sought by the group engagement …
Although component auditors may perform work on the financial information of the components for the group audit and as such are responsible for their overall findings, conclusions or opinions, the group engagement partner or the group engagement partner’s …
… engagement partner and the group engagement team. This Auditing Standard does not, however, deal with the …
As explained in paragraph A13 , a group may consist only of components that are not significant components. In these circumstances, the group engagement team can obtain sufficient appropriate audit evidence on which to base the group audit opinion by …
… In accordance with paragraph 17 of this Auditing Standard, the group engagement team obtains an … to components. In accordance with paragraph 25 of this Auditing Standard, the group engagement team, or component …