Transcription of INTERNATIONAL STANDARD ON RELATED …
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INTERNATIONAL STANDARD ON. RELATED services 4400. (Previously ISA 920). ENGAGEMENTS TO PERFORM agreed -UPON. PROCEDURES REGARDING FINANCIAL INFORMATION. (This STANDARD is effective). CONTENTS. Paragraph Introduction .. 1 3. Objective of an agreed -Upon Procedures Engagement .. 4 6. General Principles of an agreed -Upon Procedures Engagement .. 7 8. Defining the Terms of the Engagement .. 9 12. Planning .. 13. Documentation .. 14. Procedures and Evidence .. 15 16. Reporting .. 17 18. Appendix 1: Illustration of an Engagement Letter for an agreed -Upon Procedures Engagement Appendix 2: Illustration of a Report of Factual Findings in Connection with Accounts Payable INTERNATIONAL STANDARD on RELATED services (ISRS) 4400, Engagements to Perform agreed -upon Procedures Regarding Financial Information should be read in the context of the Preface to the INTERNATIONAL standards on Quality Control, Auditing, Review, Other Assurance and RELATED services , which sets out the application and authority of ISRSs.
isrs 4400 370 international standard on related services 4400 (previously isa 920) engagements to perform agreed-upon procedures regarding financial information
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