International Standard on Auditing (ISA) 560, “Subsequent Events” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards

2016年4月10日 · Under ISA 560 objective of auditor are: To obtain sufficient appropriate audit evidence about whether events occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements are appropriately reflected in those financial statements in accordance ...

ISA 560, Subsequent Events outlines the auditor’s responsibility in relation to subsequent events. For the purposes of ISA 560, subsequent events are those events that occur between the reporting date and the date of approval of the financial …

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Definition: The subsequent events means the events occurred during the year-end date and the date the auditor’s report is signed. It included adjustment events and non-adjustment events. 2. IAS10. 1) adjustment events ( events providing additional evidence relating to conditions existing at balance sheet date, and require adjustment in the F/S)

In this ISA, the term “subsequent events” is used to refer to both events occurring between period end and the date of the auditor’s report, and facts discovered after the date of the auditor’s report. The auditor should consider the effect of subsequent events on the financial statements and on the auditor’s report.

ISA; Official Gazette Pending Publication; BOA/PRC Pending Approvals; BOA/PRS Pending Submissions; Exposure Drafts; Codified Standards; AASC Projects ... Download - International Standard on Auditing (ISAs) International Standard on Auditing 560 . Description. Subsequent events: Date : Download. PDF file. 61 KB, 13 pages . View other downloads ...

2023年6月17日 · ISA 560, “Subsequent Events,” is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance to auditors on how to deal with subsequent events during the audit process.

International Standard on Auditing (ISA) 560, “Subsequent Events” 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.

2018年1月1日 · ISA (UK) 560: Publication date: 1 January 2018 Effective from: 15 December 2019 Type: Standard: Format: PDF, 194.3 KB