7 paragraphs found
… work to the auditor’s conclusion regarding the relevant assertion and the risk of material misstatement of the relevant assertion. As the significance of the management’s expert’s …
… [28] , the higher the risk of material misstatement for an assertion, the more persuasive the evidence needed to support a conclusion about that assertion. The significance of a management’s expert’s work … work to support the auditor’s conclusions about the assertion. Generally, the greater the significance of the …
… are responsive to the risk of material misstatement at the assertion level as identified and assessed by the auditor in …
… management expert’s work as audit evidence for the relevant assertion, the auditor considers: The relevance and …
… of that expert’s work as audit evidence for the relevant assertion (Ref: Para. 40-59) . …