Thursday, August 16, 2018
Agreed-Upon Procedures (AUP), an alternative Engagement
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International Standard on Related Services 4400 (ISRS 4400), Engagements to Perform Agreed-Upon Procedures Regarding Financial Information ...
Tuesday, August 11, 2015
When to perform Tests of Controls in an audit ?
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The objective of the auditor while performing the audit is to obtain sufficient appropriate audit evidence regarding the assessed risks of m...
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Considering whether EXTERNAL CONFIRMATION procedures are to be performed as Substantive Audit Procedures
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Substantive procedure is an audit procedure designed to detect material misstatements at the assertion level. Substantive procedures compris...
Thursday, July 16, 2015
Revised of ISA addressing Disclosures in the Audit of Financial Statements
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As dropped into my mail inbox by today, July 16, 2015, the IAASB has announced on July 15, 2015 the finalization of Amendments to Auditing ...
Monday, June 15, 2015
2015 Edition of Code of Ethics for Professional Accountants
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The IESBA has published the 2015 IESBA Handbook which contains the entire Code of Ethics for Professional Accountants . This handbook replac...
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