Transcription of SA 501(REVISED AUDIT EVIDENCE—SPECIFIC …
{{id}} {{{paragraph}}}
Example: air traffic controller
SA 501(REVISED AUDIT EVIDENCE—SPECIFIC …
Part I : Engagement and Quality Control Standards SA 501(REVISED ). AUDIT EVIDENCE SPECIFIC CONSIDERATIONS FOR. SELECTED ITEMS. (EFFECTIVE FOR ALL AUDITS RELATING TO ACCOUNTING PERIODS. BEGINNING ON OR AFTER APRIL 1, 2010). INTRODUCTION. Scope of this SA. 1. This Standard on auditing (SA) deals with specific considerations by the auditor in obtaining sufficient appropriate AUDIT evidence in accordance with SA 3301, SA 500 (Revised)2. and other relevant SAs, with respect to certain aspects of inventory, litigation and claims involving the entity, and segment information in an AUDIT of financial statements. Effective Date 2. This SA is effective for audits of financial statements for periods beginning on or after April 1, 2010. Objective 3. The objective of the auditor is to obtain sufficient appropriate AUDIT evidence regarding the: (a) Existence and condition of inventory.
I.318 Auditing and Assurance A10. Where a perpetual inventory system is maintained, management may perform physical counts or other tests to ascertain the reliability of inventory quantity information included in the
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
Related search queries
INTERNATIONAL STANDARD ON AUDITING 600, 600 auditing international standard on auditing 600, SAMPLING FOR INTERNAL AUDITORS, ISACA, International, Auditing, 600 AUDITING, International Standard on Auditing, AUDITING STANDARD, Auditing Standard ASA 800 Special Considerations, Accordance with Special Purpose Frameworks, Energy Efficiency in Building, Manufacturing