tailieunhanh - CLARITY ISAS

210 – AGREEING THE TERMS OF AUDIT ENGAGEMENT 260 – COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE 505 – EXTERNAL CONFIRMATIONS 620 – USING THE WORK OF AN AUDITOR’S EXPERT ESTABLISHING PRE-CONDITIONS ARE PRESENT Whether the financial reporting framework to be applied in the Without an acceptable financial reporting framework, management does not have an appropriate basis for the preparation of the financial preparation of the financial statements and the auditor does not statements is acceptable have suitable criteria for auditing the financial statements | Clarity ISAs 210 - Agreeing the terms of audit engagement 260 - Communication with those charged with governance 505 - External confirmations 620 - using the work of an auditor s expert Mohammad Zulfikar Akhtar Structure of the ISAs Auditor s Objective s covered by the ISA Definition s Requirements Commandments Application and Other Explanatory Material 2 Structure of the Presentation FLOW OF DISCUSSION

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