Specific Areas of Audit Risks A14-08b
Matters an auditor should understand about accounting estimates, during the risk assessment.
Specific Areas of Audit Risks A14-07b
What should auditors do, if management refuses to accept a modified report, as a result of noncompliance with laws and regulations.
Specific Areas of Audit Risks A14-06b
The auditor’s responsibilities for identified, or suspected noncompliance.