Example: air traffic controller
Search results with tag "Of material misstatement through understanding the entity"
INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...
www.ifac.orgreport the user entity’s transactions; this includes the correction of incorrect information and how information is transferred to the general ledger; 1 ISA 315, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.” 2 ISA 330, “The Auditor’s Responses to Assessed Risks.”
Auditing Standard ASA 315 Identifying and Assessing the ...
www.auasb.gov.auAuditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (as amended to 1 December 2015) is set out in paragraphs Aus 0.1 to A155 and Appendices 1 and 2. This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian