Page 83 - CA Final PARAM Digital Book.
P. 83
• Inquiring of management and obtaining appropriate audit evidence relevant to
management’s responses; and
• Performing other audit procedures as necessary in the circumstances.
• Evaluate responses of inquiry.
Audit evidence relevant to management’s responses may be obtained by evaluating those
responses taking into account the auditor’s understanding of the entity and its
environment, and with other audit evidence obtained during the course of the audit.
• Situations where other audit procedures may be required.
The need to perform other audit procedures may arise when, for example, management is
unable to provide an explanation, or the explanation, together with the audit evidence
obtained relevant to management’s response, is not considered adequate.
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