93 paragraphs found
The determination required by paragraph 29 may involve complex considerations and professional judgements. Accordingly, the auditor may consider consulting internally (e.g., within the firm or a network firm) or on a confidential basis with a regulator …
A public sector auditor may be obliged to report on identified or suspected non‑compliance to the legislature or other governing body or to report them in the auditor’s …
The auditor’s documentation of findings regarding identified or suspected non‑compliance with laws and regulations may include, for example: Copies of records or documents. Minutes of discussions held with management, those charged with governance or …
Law, regulation or relevant ethical requirements may also set out additional documentation requirements regarding identified or suspected non‑compliance with laws and regulations. …
See ASA 700, Forming an Opinion and Reporting on a Financial Report , paragraph 43 …
See ASA 800, Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks , paragraph …
See, for example, paragraphs R360.16-360.18 A1 of the APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the …
See ASA 220 , Quality Control for an Audit of a Financial Report and Other Historical Financial Information …