International Standard on Auditing (ISA) 505, External Confirmations, should be read in conjunction with ISA 200, Overall Objectives of the Indepe ndent Auditor and the Conduct of …

2023年10月3日 · Effective for audits of financial statements for periods commencing on or after 15 December 2024.

ISA 505 guides auditors on how to use external confirmations effectively: It outlines how to send requests and receive responses from third parties. It specifies different types of confirmations: …

The IAASB approved ISA 505 (Revised and Redrafted), External Confirmations in September 2008. The ISA is effective for audits of financial statements for periods beginning on or after …

2008年12月1日 · Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

International Standard on Auditing (“ISA”) 505, “External Confirmations” should be read in conjunction with ISA 200 “Overall Objectives of the Independent Auditor and the Conduct of an …

International Standard on Auditing (Ireland) 505 deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA …

Standard on Auditing (S A) 505, “External Confirmations” should be read in the context of the “Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related …

This ISA is EFFECTIVE for audits of financial statements for periods beginning on or after December 15, 2009. The Objective of the ‘Auditor’ when using External Confirmation …

International Standard on Auditing (ISA) 505, “External Confirmations” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of …