101 paragraphs found
The more judgement involved, the higher the assessed risk of material misstatement, the less the internal audit function’s organisational status and relevant policies and procedures adequately support the objectivity of the internal auditors, or the lower …
For purposes of this Auditing Standard, re‑performance involves the external auditor’s independent execution of procedures to validate the conclusions reached by the internal audit function. This objective may be accomplished by examining items already …
Auditing Standard ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements (as …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements (as amended). …