EXAM PREPARATION GUIDE - PECB

Ability to understand the legal implications related to any irregularities committed by the auditee 6. ... materiality and apply the risk-based approach during the different stages of an ISMS audit ... Knowledge of the concept of materiality and its application to an audit 3. Knowledge of the concept of reasonable

  Implications, Concept, Materiality, Concept of materiality

PROFESSIONAL OMPETENCE - Yola

To understand objective and concept of auditing and gain working knowledge of generally accepted ... concept of materiality and audit risk, Concept of internal audit. 7. Internal Control and Computerized Environment, Approaches to Auditing in Computerised ... Implications of change in the basis of accounting. 16. Audit of assets and liabilities.

  Implications, Concept, Materiality, Concept of materiality

Summary of the Technical Readiness Working Group's ...

Implications for Preparers . ... This concept is consistent with that used in IFRS Accounting Standards. Sustainability-related financial information is material if omitting, misstating or obscuring that information could reasonably be ... materiality is an entity-specific aspect of relevance based on the nature or magnitude, or both, of the ...

  Implications, Concept, Materiality

The double-materiality concept - Global Reporting Initiative

The double-materiality concept Application and issues Invited contribution Authors: Professor Carol A. Adams, Professor, Durham University Business School, Durham, UK Abdullah Alhamood, PhD student, Durham University Business School, Durham, UK Xinwu He, PhD student, Durham University Business School, Durham, UK Dr Jie Tian, Lecturer, Guizhou …

  Concept, Materiality, Materiality concept

Paper SBR – INT

With reference to the concept of materiality, discuss the acceptability of the above two proposals. Note: Your answer should refer to the Exposure Draft on the IFRS Practice Statement: Application of Materiality to Financial Statements. (10 marks) (25 marks) Final Proof 487-001-1SBRINT 18-05-04 Blue

  Concept, Materiality, Of materiality, Concept of materiality

Reporting on enterprise value Illustrated with a prototype ...

emphasise that materiality, which is further discussed below, is a dynamic concept: sustainability matters can move between lenses over time. For example, carbon emissions enter the big lens perspective as society becomes aware of global warming, the middle lens as investors start to

  Concept, Materiality, Prototype

SYLLABUS CHANGES FOR ACCA QUALIFICATION EXAMS

also be asked to provide an explanation of the resulting accounting implications (for example, accounting for digital assets or accounting for the effects of a natural disaster or global event). The following examples are relevant to the current syllabus: 1. Presentation and disclosures 2. Materiality in the context of financial report 3.

  Implications, Materiality

Jan15 ASAE 3150 Assurance Engagements on Controls - AUASB

Standard on Assurance Engagements ASAE 3150 Assurance Engagements on Controls ASAE 3150 - 5 - PREFACE Reasons for Issuing ASAE 3150 The AUASB issues Standard on Assurance Engagements ASAE 3150 Assurance Engagements on Controls, pursuant to the requirements of the legislative provisions explained below. The AUASB is an independent statutory committee …