4 paragraphs found
… materiality, as appropriate, under Auditing Standard ASA 320 Materiality in Planning and Performing an Audit (ASA 320). …
… expert) under the requirements outlined in LPS 320 Actuarial and Related Matters (LPS 320), in which case ASAE 3000 [14] will need to be … condition report on the life company. As outlined in LPS 320, this is the minimum requirement for a life company or a …
… In applying ASA 320 and ASAE 3000, as appropriate, to individual annual …