tailieunhanh - PROPOSED INTERNATIONAL STANDARD ON AUDITING 500 (REDRAFTED) CONSIDERING THE RELEVANCE AND

Tham khảo tài liệu 'proposed international standard on auditing 500 (redrafted) considering the relevance and', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | PROPOSED INTERNATIONAL STANDARD ON AUDITING 500 REDRAFTED CONSIDERING THE RELEVANCE AND RELIABILITY OF AUDIT EVIDENCE Effective for audits of financial statements for periods beginning on or after date CONTENTS Paragraph Introduction Scope of this ISA. 1-2 Audit Evi dence. 3-7 Effective Date. 8 Objective. 9 Definitions. 10 Requirements Information to be Used as Audit Evidence. 11-12 Selecting Items for Testing to Obtain Audit Evidence. 13 Inconsistency in or Doubts Over Reliability of Audit Evidence. 14 Application and Other Explanatory Material Sources of Audit Evidence. A1-A3 Audit Procedures for Obtaining Audit Evidence. A4-A19 Information to be Used as Audit Evidence. A20-A30 Selecting Items for Testing to Obtain Audit Evidence. A31-A34 Inconsistency in or Doubts Over Reliability of Audit Evidence. A35 International Standard on Auditing ISA 500 Redrafted Considering the Relevance and Reliability of Audit Evidence should be read in the context of the Preface to the International Standards on Quality Control Auditing Review Other Assurance and Related Services which sets out the authority of IS As. See footnote 1. This is trial version PROPOSED INTERNATIONAL STANDARD ON AUDITING 500 REDRAFTED Introduction Scope of this ISA 1. This International Standard on Auditing ISA explains what constitutes audit evidence in an audit of financial statements and deals with the auditor s responsibility to design and perform audit procedures to obtain relevant and reliable audit evidence. 2. This ISA is applicable to all the audit evidence obtained during the course of the audit. Other ISAs deal with specific aspects of the audit the audit evidence to be obtained the procedures to be performed in obtaining audit evidence and the evaluation of whether sufficient appropriate evidence has been obtained. Audit Evidence 3. Audit evidence is all the information used by the auditor in arriving at the conclusions on which the audit opinion is based. Audit evidence is .