Transcription of INTERNATIONAL STANDARD ON AUDITING 620 USING …
{{id}} {{{paragraph}}}
Example: air traffic controller
INTERNATIONAL STANDARD ON AUDITING 620 USING …
ISA 620 632 INTERNATIONAL STANDARD ON AUDITING 620 USING THE WORK OF AN AUDITOR S EXPERT (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 2 The Auditor s Responsibility for the Audit Opinion .. 3 Effective Date .. 4 Objectives .. 5 Definitions .. 6 Requirements Determining the Need for an Auditor s Expert .. 7 Nature, Timing and Extent of Audit Procedures .. 8 The Competence, Capabilities and Objectivity of the Auditor s Expert .. 9 Obtaining an Understanding of the Field of Expertise of the Auditor s Expert .. 10 Agreement with the Auditor s Expert .. 11 Evaluating the Adequacy of the Auditor s Expert s Work.
USING THE WORK OF AN AUDITOR’S EXPERT ISA 620 636 of an auditor’s external expert, the evaluation of objectivity shall include inquiry regarding interests …
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: