CTHRepealedLegislation
ASA 505 - External Confirmations - April 2006
Evaluating the Results of the ConfirmatiEvaluating the Results of the Confirmation Process
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Evaluating the Results of the Confirmation Process
42 The auditor shall evaluate whether the results of the external confirmations process together with the results from any other audit procedures performed, provide sufficient appropriate audit evidence regarding the assertion being audited.
43 See ASA 330 and ASA 530 for mandatory requirements and explanatory guidance in conducting this evaluation.