In applying the requirements of paragraph 22, with respect to significant assumptions, the auditor’s further audit procedures shall address: Whether the significant assumptions are appropriate in the context of the applicable financial reporting …

In applying the requirements of paragraph 22, with respect to data, the auditor’s further audit procedures shall address: Whether the data is appropriate in the context of the applicable financial reporting framework, and, if applicable, changes from …

In applying the requirements of paragraph 22, the auditor’s further audit procedures shall address whether, in the context of the applicable financial reporting framework, management has taken appropriate steps to: Understand estimation uncertainty; and …

When, in the auditor’s judgement based on the audit evidence obtained, management has not taken appropriate steps to understand or address estimation uncertainty, the auditor shall: (Ref: Para. A115–A117 ) Request management to perform additional …

When the auditor develops a point estimate or range to evaluate management’s point estimate and related disclosures about estimation uncertainty, including when required by paragraph 27(b), the auditor’s further audit procedures shall include procedures …

If the auditor develops an auditor’s range, the auditor shall: Determine that the range includes only amounts that are supported by sufficient appropriate audit evidence and have been evaluated by the auditor to be reasonable in the context of the …

In obtaining audit evidence regarding the risks of material misstatement relating to accounting estimates, irrespective of the sources of information to be used as audit evidence, the auditor shall comply with the relevant requirements in ASA 500. When …

The auditor shall design and perform further audit procedures to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement at the assertion level for disclosures related to an accounting estimate, other than those …

The auditor shall evaluate whether judgements and decisions made by management in making the accounting estimates included in the financial report, even if they are individually reasonable, are indicators of possible management bias. When indicators of …

In applying ASA 330 to accounting estimates, [21] the auditor shall evaluate, based on the audit procedures performed and audit evidence obtained, whether: (Ref: Para A137–A138 ) The assessments of the risks of material misstatement at the assertion level …