Transcription of INTERNATIONAL STANDARD ON AUDITING 250 …
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ISA 250 198 INTERNATIONAL STANDARD ON AUDITING 250 consideration of laws and regulations IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 Effect of laws and regulations .. 2 Responsibility for Compliance with laws and regulations .. 3 8 Effective Date .. 9 Objectives .. 10 Definition .. 11 Requirements The Auditor s Consideration of Compliance with laws and regulations .. 12 17 Audit Procedures When Non-Compliance is Identified or Suspected.
International Standard on Auditing (ISA) 250, “Consideration of Laws and Regulations in an Audit of Financial Statements” should be read in conjunction with ISA 200 “Overall Objectives of the Independent Auditor and the Conduct of
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