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As of December 15, 2017
5 Paragraphs .16-.19 of AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated
with An Audit of Financial Statements.
6 See also paragraph .06 of AS 1015, Due Professional Care in the Performance of Work.
7 AS 1015.06 and paragraph .05 of AS 2301, The Auditor's Responses to the Risks of Material Misstatement,
establish requirements regarding the appropriate assignment of engagement team members.
8 AS 2110, Identifying and Assessing Risks of Material Misstatement, describes the auditor's responsibilities
for obtaining an understanding of the company, its environment, and its internal control over financial reporting.
9 See, e.g., paragraph .15 of AS 2101, Audit Planning, AS 2110.74, and paragraphs .20-.23 and .35-.36 of
AS 2810, Evaluating Audit Results.
10 AS 2810 describes the auditor's responsibilities for evaluating the results of the audit, and AS 1215, Audit
Documentation, establishes requirements regarding audit documentation.
11 AS 2110.10.
12 See also AS 2301.05a and AS 1015.06.
13 AS 2301.05b indicates that the extent of supervision of engagement team members is part of the auditor's
overall responses to the risks of material misstatement.
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