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Search results with tag "Audits of single financial"
ISA 805, Special Considerations Audits of Single Financial ...
www.ifac.orgConsiderations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement” should be read in conjunction with ISA 200 (Revised and Redrafted), “Overall Objectives of the Independent Auditor and the Conduct of an Audit in
INTERNATIONAL STANDARD ON AUDITING 700 FORMING …
www.ifac.org4 ISA 805, “Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.” FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS 655 ISA 700 AUDITING Definitions 7. For purposes of the ISAs, the following terms have the meanings attributed