Search results with tag "Single financial"
Statement on Auditing Standards 136 Forming an Opinion …
us.aicpa.orgor Items of a Financial Statement, addresses special considerations relevant to an audit of a single financial statement or of a specific element, account, or item of a financial statement. (Ref. par. A14–A15) Effective Date 13. This SAS is effective for audits of ERISA plan financial statements for periods ending on or after December 15, 2020.
Forming an Opinion and Reporting on Financial Statements
www.hkicpa.org.hk(Revised)5 deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a financial statement. This HKSA also applies to audits for which HKSA 800 (Revised) or HKSA 805 (Revised) apply. 4. The requirements of this HKSA are aimed at addressing an appropriate balance between the
Standard on Auditing (SA) 700 (Revised) Forming an Opinion ...
kb.icai.orgApr 01, 2018 · SA 8004 deals with special considerations when financial statements are prepared in accordance with a special purpose framework. SA 8055 deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a financial statement. This SA also applies to audits for which
PHILIPPINE STANDARD ON AUDITING 700 (REVISED) …
www.aasc.org.ph4 deals with special considerations when financial statements are prepared in accordance with a special purpose framework. PSA 8055 deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a . financial statement. This PSA also applies to audits for which PSA 800 or PSA ...