194 paragraphs found from standard ASA 315.
… Information System and Communication, and Control Activities (Ref: Para. A123–A130) The information system and communication The auditor shall obtain an understanding of the entity’s information system and communication relevant to the … report, through performing risk assessment procedures, by: (Ref: Para. A131) …Review complete paragraph
… – Representations, explicit or otherwise, with respect to the recognition, measurement, presentation and disclosure of information in the financial report which are inherent in … financial reporting framework. Assertions are used by the auditor to consider the different types of potential …Review complete paragraph
… The auditor’s risk identification and assessment process is … iterative and dynamic. The auditor’s understanding of the entity and its environment, the applicable financial … misstatement. In obtaining the understanding required by this ASA, initial expectations of risks may be developed, … audit procedures in accordance with ASA 330, or if new information is obtained. …Review complete paragraph