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Guidance notes on International Standards of …
Improving the application of and compliance with International Financial Reporting and auditing Standards in Trinidad and Tobago. ATN/MT 8114 TT. Guidance notes on International Standards of auditing (ISA). Graham Fairclough April 2007. Institute of Chartered Accountants of Trinidad and Tobago Contents Page Summary approach to auditing under ISA 1. Introductory to auditing : Professional codes of ethics and behaviour, rules of professional conduct Section 1: ISA 220 Quality Control Section 2: ISA 210 Terms of Audit Engagements Section 3: ISA 700, ISA 701 Audit Conclusions and Reporting Section 4: ISA 315 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement Section 5: ISA 570 Going Concern Section 6: ISA 300 Risk Approach Overview Section 7: ISA 320 Analytical Procedures and Performance Measurement Section 8: ISA 300 Audit Risk Model Section 9: ISA 300 Internal Control Section 10: ISA 300 Evaluation of Audit Evidence Section 11: ISA 500 Audit Evidence Section 12: ISA 320 Interpreting Results Section 13.
This is a summary of a suggested general approach to auditing under International Standards of Auditing (ISA). It should be varied in the particular circumstances of the
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