ISA 210 (5)

Question 1

Example of recurring audits (misunderstands)

Answer 1

Any indication that entity misunderstands the objectives and scope of the audit

Question 2

Example of recurring audits (terms)

Answer 2

Any revised or special terms of the audit engagement

Question 3

Example of recurring audits (ownership)

Answer 3

A significant change in ownership

Question 4

Example of recurring audits (management)

Answer 4

A recent change of senior management

Question 5

Example of recurring audits (nature or size)

Answer 5

Significant change in nature or size of entity’s business

Question 6

Example of recurring audits (regulatory)

Answer 6

A change in legal or regulatory requirements

Question 7

Example of recurring audits (framework)

Answer 7

A change in financial reporting framework

Question 8

Example of recurring audits (reporting)

Answer 8

A change in other reporting requirements