Transcription of Overall Objectives of the Independent Auditor and the ...
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Overall Objectives of the Independent Auditor81AU-C Section 200 Overall Objectives of the Independent Auditorand the Conduct of an Audit in AccordanceWith Generally Accepted Auditing StandardsSource: SAS No. 122; SAS No. 123; SAS No. 128; SAS No. 130; SAS ; SAS No. 136; SAS No. for audits of financial statements for periods ending on orafter December 15, 2012, unless otherwise of This section addresses the Independent Auditor 's Overall responsibili-ties when conducting an audit of financial statements in accordance with gen-erally accepted auditing standards (GAAS). Specifically, it sets out the overallobjectives of the Independent Auditor (the Auditor ) and explains the nature andscope of an audit designed to enable the Auditor to meet those Objectives . It alsoexplains the scope, authority, and structure of GAAS and includes requirementsestablishing the general responsibilities of the Auditor applicable in all engage-ments conducted in accordance with GAAS, including the obligation to complywith GAAS.
Management. The person(s) with executive responsibility for the conductoftheentity'soperations.Forsomeentities,management includes some or all of those charged with governance; for ex-ample,executive members of a governance board or an owner-manager. Misstatement.Adifferencebetweentheamount,classification,pre-
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