162 paragraphs found
Unless all of those charged with governance are involved in managing the entity, if the auditor has identified or suspects fraud involving: Management; Employees who have significant roles in internal control; or Others where the fraud results in a …
The auditor shall communicate, unless prohibited by law or regulation, with those charged with governance any other matters related to fraud that are, in the auditor’s judgement, relevant to their responsibilities. (Ref: Para. A66 …
If the auditor has identified or suspects a fraud, the auditor shall determine whether law, regulation or relevant ethical requirements: (Ref: Para. A67 ‑ A68 ) Require the auditor to report to an appropriate authority outside the entity. Establish …
The auditor shall include the following in the audit documentation [12] of the identification and the assessment of the risks of material misstatement required by ASA 315: [13] The significant decisions reached during the discussion among the engagement …
The auditor shall include the following in the audit documentation of the auditor’s responses to the assessed risks of material misstatement required by ASA 330: [14] The overall responses to the assessed risks of material misstatement due to fraud at the …
The auditor shall include in the audit documentation communications about fraud made to management, those charged with governance, regulators and …
If the auditor has concluded that the presumption that there is a risk of material misstatement due to fraud related to revenue recognition is not applicable in the circumstances of the engagement, the auditor shall include in the audit documentation the …
See ASA 260 Communication with Those Charged with Governance , paragraph 13 . …