274 paragraphs found
In making the evaluation required by paragraph 33(c), the auditor shall take into account all relevant audit evidence obtained, whether corroborative or contradictory. [22] If the auditor is unable to obtain sufficient appropriate audit evidence, the …
The auditor shall determine whether the accounting estimates and related disclosures are reasonable in the context of the applicable financial reporting framework, or are misstated. ASA 450 [24] provides guidance on how the auditor may distinguish …
In relation to accounting estimates, the auditor shall evaluate: In the case of a fair presentation framework, whether management has included disclosures, beyond those specifically required by the framework, that are necessary to achieve the fair …
The auditor shall request written representations from management [25] and, when appropriate, those charged with governance about whether the methods, significant assumptions and the data used in making the accounting estimates and the related …
In applying ASA 260 [28] and ASA 265, [29] the auditor is required to communicate with those charged with governance or management about certain matters, including significant qualitative aspects of the entity’s accounting practices and significant …
The auditor shall include in the audit documentation: [30] (Ref: Para. A149–A152 ) Key elements of the auditor’s understanding of the entity and its environment, including the entity’s internal control related to the entity’s accounting estimates; The …