36 paragraphs found
… to make enquiries of management regarding management’s own assessment of the risk of fraud and the controls in place to … it. The nature, extent and frequency of management’s assessment of such risk and controls may vary from entity to entity. In some entities, management may make detailed assessments on an annual basis or as part of continuous …
The objectives of the auditor are: To identify and assess the risks of material misstatement of the financial report due to fraud; To obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through …
The auditor shall include the following in the audit documentation of the auditor’s responses to the assessed risks of material misstatement required by ASA 330: [14] The overall responses to the assessed risks of material misstatement due to fraud at the …
… appendix includes examples of responses to the auditor’s assessment of the risks of material misstatement resulting …
… the audit documentation [12] of the identification and the assessment of the risks of material misstatement required by …
… The extent of supervision reflects the auditor’s assessment of risks of material misstatement due to fraud …
… particularly smaller entities, the focus of management’s assessment may be on the risks of employee fraud or …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
… period. The extent of the procedures applied reflects the assessment of the risks of material misstatement due to …
… significant engagement responsibilities and the auditor’s assessment of the risks of material misstatement due to …