See ASA 315, paragraph 12(l) . …

See ASA 710 Comparative Information — Corresponding Figures and Comparative Financial Reports . …

See ASA 330 The Auditor’s Responses to Assessed Risks , paragraph  7(b) . …

See ASA 330, paragraph  A19 . …

See ASA 260, paragraphs 16(b) and  A21 . …

See ASA 550 Related Parties , paragraph  A42 . …

See ASA 600 Special  Considerations— Audits of a Group Financial Report ( Including the Work of Component Auditors ), paragraph  49(d) …

See ASA 220 Quality Control for an Audit of a Financial Report , paragraph  18 . …

See ASA 220, paragraph  19 . …

See ASA 260, paragraph  15 . …