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International Education Standard 8, Professional ...

Final Pronouncement October 2019 International Education Standard TM International Education Standard 8, Professional Competence For Engagement Partners Responsible For Audits Of Financial Statements (Revised) This document was developed and approved by the International Accounting Education Standards Board (IAESB ). The IAESB develops Education standards, guidance, and information papers on pre-qualification Education , training of Professional accountants, and continuing Professional Education and development. The objective of the IAESB is to serve the public interest by setting high-quality Education standards for Professional accountants and by facilitating the convergence of International and national Education standards.

entity’s ability to continue as a going concern. (c) Governance and risk management (i) Evaluate corporate governance structures and risk assessment processes affecting the financial statements of an entity as part of the overall audit strategy. (d) Business environment (i) Analyze relevant industry, regulatory, and other external factors

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  Governance, Corporate, Corporate governance

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