9 paragraphs found
… the auditor obtains an understanding of the entity and its environment, including its internal control. When the … does not have the same understanding of the entity and its environment, including its internal control, as the auditor …
… auditor shall obtain an understanding of the entity and its environment, including its internal control, as it relates …
… needs to use the understanding of the entity and its environment, including its internal control, to determine …
… shall obtain an understanding of the entity and its environment, including its internal control, as it relates …
… to update the understanding of the entity and its environment, including its internal control, and begin …
… periods has obtained an understanding of the entity and its environment, including its internal control, as it relates …
… report. The auditor’s understanding of the entity and its environment, including its internal control, the results of …
… Obtaining an understanding of the entity and its environment enables the auditor to focus the enquiries made, …
… auditor to update the understanding of the entity and its environment, including its internal control, ordinarily …