6 paragraphs found
… planned audit procedures accordingly, in accordance with ASA 315. [18] For example, an unreliable response may indicate a … risk factor that requires evaluation in accordance with ASA 240. [19] …
… and modify planned audit procedures in accordance with ASA 315. [14] For example, if management’s request to not … risk factor that requires evaluation in accordance with ASA 240. [15] …
… and modify planned audit procedures, in accordance with ASA 315. [20] For example, fewer responses to confirmation … risk factor that requires evaluation in accordance with ASA 240. [21] …