106 paragraphs found
… interest considerations. In these circumstances, this Auditing Standard still applies to the group audit, and the …
… the other matters listed in paragraph 19(a)‑(c) of this Auditing Standard, the group engagement team shall obtain …
A group may consist only of components not considered significant components. In these circumstances, the group engagement partner can reasonably expect to obtain sufficient appropriate audit evidence on which to base the group audit opinion if the group …
The group engagement team shall establish an overall group audit strategy and shall develop a group audit plan in accordance with ASA 300. …
Group engagement team means partners, including the group engagement partner, and staff who establish the overall group audit strategy, communicate with component auditors, perform work on the consolidation process, and evaluate the conclusions drawn from …
The group engagement partner shall review the overall group audit strategy and group audit plan. (Ref: Para. A22) …
If the group engagement team concludes that sufficient appropriate audit evidence on which to base the group audit opinion has not been obtained, the group engagement team may request the component auditor to perform additional procedures. If this is not …
… the components it encompasses (that is, a subgroup). This Auditing Standard may therefore be applied by different …
Although the group engagement team may be able to obtain sufficient appropriate audit evidence if such restriction relates to a component considered not a significant component, the reason for the restriction may affect the group audit opinion. For …