Transcription of INTERNATIONAL STANDARD ON AUDITING 210 …
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INTERNATIONAL STANDARD ON AUDITING 210. AGREEING THE TERMS OF AUDIT ENGAGEMENTS. (Effective for audits of financial statements for periods beginning on or after December 15, 2009). CONTENTS. Paragraph Introduction Scope of this ISA .. 1. Effective Date .. 2. Objective .. 3. Definitions .. 4 5. Requirements Preconditions for an Audit .. 6 8. Agreement on Audit Engagement Terms .. 9 12. Recurring Audits .. 13. Acceptance of a Change in the Terms of the Audit Engagement .. 14 17. Additional Considerations in Engagement Acceptance .. 18 21. Application and Other Explanatory Material Scope of this ISA .. A1. Preconditions for an Audit .. A2 A20. Agreement on Audit Engagement Terms .. A21 A27. Recurring Audits .. A28. Acceptance of a Change in the Terms of the Audit Engagement.
AGREEING THE TERMS OF AUDIT ENGAGEMENTS 101 ISA 210 AUDITING International Standard on Auditing (ISA) 210, “Agreeing the Terms of Audit Engagements” should be read in conjunction with ISA 200 “Overall Objectives of the
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