37 paragraphs found
… circumstances under which it is obtained. [4] That Auditing Standard also includes the following … than evidence generated internally by the entity. This Auditing Standard is intended to assist the auditor in …
… for a non-response as set out in paragraphs A18-A19 of this Auditing Standard. Such procedures also would take account … of the auditor’s evaluation in paragraph 8(b) of this Auditing Standard. …
If the auditor has determined that a response to a positive confirmation request is necessary to obtain sufficient appropriate audit evidence, alternative audit procedures will not provide the audit evidence the auditor requires. If the auditor does not …
… This Auditing Standard also applies, as appropriate, to an audit …
The auditor’s evaluation, when taken into account with other audit procedures the auditor may have performed, may assist the auditor in concluding whether sufficient appropriate audit evidence has been obtained or whether further audit evidence is …
A refusal by management to allow the auditor to send a confirmation request is a limitation on the audit evidence the auditor may wish to obtain. The auditor is therefore required to enquire as to the reasons for the limitation. A common reason advanced …
If the auditor concludes that management’s refusal to allow the auditor to send a confirmation request is unreasonable, or the auditor is unable to obtain relevant and reliable audit evidence from alternative audit procedures, the auditor shall …
In the case of each non-response, the auditor shall perform alternative audit procedures to obtain relevant and reliable audit evidence. …
If management refuses to allow the auditor to send a confirmation request, the auditor shall: Enquire as to management’s reasons for the refusal, and seek audit evidence as to their validity and reasonableness; (Ref: Para. A8) Evaluate the implications …