Document ID: chunk:federal_register_of_legislation:F2021C01273:reg:3:p10
Version: federal_register_of_legislation:F2021C01273
Segment Type: reg
Provision Reference: reg 3 (pt 10/10)
Character Range: 32063–33652

taken into account with other audit procedures the auditor may have performed, may assist the auditor in concluding whether sufficient appropriate audit evidence has been obtained or whether further audit evidence is necessary, as required by ASA 330.[23]

[*]  Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted.
[#]  Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
[1]  See ASA 330 The Auditor's Responses to Assessed Risks.
[2]  See ASA 500 Audit Evidence.
[3]  See ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims.
[4]  See ASA 500, paragraph A9.
[5]  See ASA 500, paragraph A35.
[6]  See ASA 330, paragraphs 5-6.
[7]  See ASA 330, paragraphs 18-19.
[8]  See ASA 330, paragraph 7(b).
[9]  See ASA 330, paragraph A53.
[10]  See ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report, paragraph A37.
[11]  See ASA 500, paragraphs A12-A13.
[12]  See ASA 260 Communication with Those Charged with Governance, paragraph 16.
[13]  See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
[14]  See ASA 315 Identifying and Assessing the Risks of Material Misstatement, paragraph 37.
[15]  See ASA 240, paragraph 24.
[16]  See ASA 500, paragraph A31.
[17]  See ASA 500, paragraph 11.
[18]  See ASA 315, paragraph 37.
[19]  See ASA 240, paragraph 24.
[20]  See ASA 315, paragraph 37.
[21]  See ASA 240, paragraph 24.
[22] See ASA 240, paragraph 35.
[23]  See ASA 330, paragraphs 26-27.