94 paragraphs found
If the nature of the internal audit function’s responsibilities and assurance activities are related to the entity’s financial reporting, the auditor may also be able to use the work of the internal audit function to modify the nature or timing, or reduce …
The auditor’s assessment of the risks of material misstatement at the assertion level may change during the course of the audit as additional audit evidence is obtained. In circumstances where the auditor obtains audit evidence from performing further …
Controls over the completeness and accuracy of information produced by the entity may be relevant to the audit if the auditor intends to make use of the information in designing and performing further audit procedures. Controls relating to operations and …
The auditor’s enquiries of appropriate individuals within the internal audit function in accordance with paragraph 6(a) help the auditor obtain an understanding of the nature of the internal audit function’s responsibilities. If the auditor determines …
If, based on responses to the auditor’s enquiries, it appears that there are findings that may be relevant to the entity’s financial reporting and the audit, the auditor may consider it appropriate to read related reports of the internal audit function. …
Where the auditor intends to use information obtained from the auditor’s previous experience with the entity and from audit procedures performed in previous audits, the auditor shall determine whether changes have occurred since the previous audit that …
… This Auditing Standard applies to: an audit of a financial report …
The auditor shall obtain an understanding of internal control relevant to the audit. Although most controls relevant to the audit are likely to relate to financial reporting, not all controls that relate to financial reporting are relevant to the audit. …
The auditor may also consider how management has responded to the findings and recommendations of the internal audit function regarding identified deficiencies in internal control relevant to the audit, including whether and how such responses have been …