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Pages:
1 page/≈275 words
Sources:
Check Instructions
Style:
Check Instructions
Subject:
Accounting, Finance, SPSS
Type:
Essay
Language:
English (U.S.)
Document:
MS Word
Date:
Total cost:
$ 2.5
Topic:

accounting standrad

Instructions:
Key Traits. Clear, consistent, and respectful routines, procedures, and expectations are collaboratively established; students know what is expected, when, and why. Tools and materials are readily available to students. The learning environment can be configured in different ways to best fit the task at hand.
Content:

[S2] AUDIT & ASSURANCE

PART - AWEIGHTAGE 10%

1. Audit framework and regulation

• Audit and other assurance engagements

• Statutory audit and regulation

• Legal consideration relating to appointment and removal of auditor

PART - BWEIGHTAGE 55%

2. Planning and risk assessment General Principles and Responsibilities

• ISA 200, Overall objectives of the Independent Auditor and the conduct of an Audit in accordance with International Auditing Standards

• ISA 210, Agreeing the terms of Audit Engagements

• ISA 220, Quality Control for an Audit of Financial Statements

• ISA 230, Audit Documentation

• ISA 240, The Auditor’s responsibilities relating to fraud in an audit of financial statements

• ISA250, Consideration of laws and regulations in an audit of financial statements

• ISA 260, Communication with those charged with governance

• ISA 265, Communicating deficiencies in internal control to those charged with governance and management

3. Risk Assessment and Response to Assessed Risk

• ISA 300, Planning an audit of financial statements

• ISA 315, Identifying and assessing the risks of material misstatement through understanding the entity and its environment

• ISA 320, Materiality in planning and performing an audit

• ISA 330, The auditor’s response to assessed risks

• ISA 402, Audit considerations relating to an entity u

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Hazard Risk

by Cassidy Rayne 8 pages uploaded: 2022-11-05 12:01:00
Essay
Business & Marketing
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