231 paragraphs found
Relevant ethical requirements means relevant ethical requirements as defined in ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements …
Response (in relation to a system of quality management) – Policies or procedures designed and implemented by the firm to address one or more quality risk(s): Policies are statements of what should, or should not, be done to address a quality risk(s). …
Staff – Professionals, other than partners, including any experts the firm employs. …
“Engagement partner,” “partner,” and “firm” is to be read as referring to their public sector equivalents where relevant …
See ASA 620 Using the Work of an Auditor’s Expert , paragraph 6(a), defines the term “auditor’s expert”. …
The objective of the auditor is to manage quality at the engagement level to obtain reasonable assurance that quality has been achieved such that: The auditor has fulfilled the auditor’s responsibilities, and has conducted the audit, in accordance with …
The engagement partner shall take overall responsibility for managing and achieving quality on the audit engagement, including taking responsibility for creating an environment for the engagement that emphasises the firm’s culture and expected behaviour …
In creating the environment described in paragraph 13, the engagement partner shall take responsibility for clear, consistent and effective actions being taken that reflect the firm’s commitment to quality and establish and communicate the expected …
If the engagement partner assigns the design or performance of procedures, tasks or actions related to a requirement of this ASA to other members of the engagement team to assist the engagement partner in complying with the requirements of this ASA, the …