Transcription of INTERNATIONAL STANDARD ON AUDITING 530 AUDIT ... …
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INTERNATIONAL STANDARD ON AUDITING 530 AUDIT ... …
ISA 530 441 AUDITING INTERNATIONAL STANDARD ON AUDITING 530 AUDIT SAMPLING ( effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 2 effective Date .. 3 Objective .. 4 Definitions .. 5 Requirements Sample Design, Size and Selection of Items for Testing .. 6 8 Performing AUDIT Procedures .. 9 11 Nature and Cause of Deviations and Misstatements .. 12 13 Projecting Misstatements .. 14 Evaluating Results of AUDIT Sampling.
441 ISA 530 AUDITING INTERNATIONAL STANDARD ON AUDITING 530 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning on or after December 15, 2009)
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