Search results with tag "402 auditing"
INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...
www.ifac.orgAUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANIZATION 347 ISA 402 AUDITING Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organizations.
INTERNATIONAL STANDARD ON AUDITING 402 AUDIT ...
www.ifac.orgAUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS 421 ISA 402 AUDITING o How the entity identifies and manages risks related to use of the service organization. • Service organization’s capability and financial strength, including the possible effect of the failure of the service organization on the entity.
INTERNATIONAL STANDARD ON AUDITING 240 THE …
www.ifac.orgInternational Standard on Auditing (ISA) 240, “The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements,” 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 ISAs.
INTERNATIONAL STANDARD ON AUDITING 240 THE …
www.ifac.org157 ISA 240 AUDITING Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to fraud in an audit of financial statements. Specifically, it expands on how ISA 3151 and ISA 3302 are to be applied in …