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INTERNATIONAL STANDARD ON AUDITING 300

www.ifac.org

PLANNING AN AUDIT OF FINANCIAL STATEMENTS 253 ISA 300 AUDITING the previous audit and continues until the completion of the current audit engagement. Planning, however, includes consideration of the timing of certain activities and audit procedures that need to be completed prior to the performance of further audit procedures.

  International, Standards, Planning, Audit, Auditing, International standard on auditing 300, Planning an audit

INTERNATIONAL STANDARD ON AUDITING 300

www.ifac.org

PLANNING AN AUDIT OF FINANCIAL STATEMENTS ISA 300 252 (c) Other planned audit procedures that are required to be carried out so that the engagement complies with ISAs.

  International, Standards, Testament, Financial, Audit, Auditing, International standard on auditing 300, An audit of financial statements

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