Search results with tag "Audit documentation"
INTERNATIONAL STANDARD ON AUDITING 230 AUDIT …
www.ifac.orgAUDIT DOCUMENTATION ISA 230 144 Effective Date 4. This ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009.
IATA Reference Manual for Audit Programs
extranet.iata.orgIntroduction The IRM contains the abbreviations and terms used in IATA's audit documentation. Terms that do not have a unique meaning in IATA audit programs, or are defined in most dictionaries, are not included in this Glossary.
Audit Documentation - AICPA
www.aicpa.orgAudit Documentation 137 Requirements Timely Preparation of Audit Documentation.07 The auditor should prepare audit documentation on a timely basis. (Ref:par..A3)
Audit Documentation - AICPA
us.aicpa.orgThe exercise of professional judgment is integral in applying the provisions of this section. For example, professional judgment is used in determining the quantity, type, and content of audit documentation consistent with this section..02 Other Statement on Auditing Standards contain specific documen-
Audit Documentation - AICPA
us.aicpa.org146 General Principles and Responsibilities.11 Theauditorshoulddocumentdiscussionsofsignificantfindingsoris-sueswithmanagement,thosechargedwithgovernance,andothers ...