10 paragraphs found
… planned audit procedures accordingly, in accordance with ASA 315. [18] For example, an unreliable response may … 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] …
… a misstatement is identified, the auditor is required by ASA 240 to evaluate whether such misstatement is indicative of …
… 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] …
… See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an …
… of external confirmations as audit evidence, for example: ASA 330 discusses the auditor’s responsibility to design and … misstatement at the assertion level. [6] In addition, ASA 330 requires that, irrespective of the assessed risks of … misstatement, whether due to fraud or error. [9] ASA 240 indicates that the auditor may design confirmation …