Document ID: chunk:federal_register_of_legislation:F2020L00252:body:0:p50
Version: federal_register_of_legislation:F2020L00252
Segment Type: other
Provision Reference: 
Character Range: 139806–141506

Environment,
paragraphs 412 and 1221.
[4]  See ASA 315, paragraph 1221. Appendix 5Paragraphs A60-A65 provide guidance on controls relevant to the audit.
[5]  See ASA 315, paragraph A66A175.
[11]   See ASA 315, paragraph 26(a)
[2]  See ASA 315, paragraphs 31 and 34
[4]    See ASA 315, paragraph 3330
[5]    See ASA 315, paragraph 26(c)(i)
[7]    See ASA 315, paragraph 36
[10]  See ASA 315, paragraph 5331
[1]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.
[4]    See ASA 315, paragraphs 26(a)
[5]    See ASA 315, paragraph 26(d)
[5]    See ASA 315, paragraph 31
[6]  See ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, paragraph A40
[8]  See ASA 315, paragraphs 3, 5–6, 9, 11–12, 15-17, and 20-2119–27
[9]  See ASA 315, paragraphs 26(a)(i)–(iv)
[10]  See ASA 315, paragraph 25 and 2631 and 34
[11]  See ASA 315, paragraph 3227
[12]  See ASA 315, paragraph 26(a)(i)29
[13]   See ASA 315, paragraph 26(a)
[32]   See ASA 315, paragraph 12(f)
[33]   See ASA 315, paragraph 31
[35]  See ASA 315, paragraph 21(a)14
[38] See ASA 315, paragraph 22(b)17
[40]  See ASA 315, Appendix 3 paragraph A77
[45]  See ASA 315, paragraphs 31 and 34
[47]  See ASA 315, paragraph 31(a)
[48]  See ASA 315, paragraph 3731
[3]  See ASA 315 (as amended), paragraph A116A118.
[22]  See ASA 315, paragraph 124(l)(e)
[24]   See ASA 315, paragraph 12(l)
[11]  ASA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, paragraphs 1911–2712
[13]  See ASA 315, paragraphs 1119, 3137, and A1A11.