International Standard on Auditing (ISA) 300, Planning an Audit of Financial Statements, 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 on Auditing.

2014年12月8日 · ISA 300 deals with the auditor’s responsibility to plan an audit of financial. ISA 300 is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately identified.

ISA 300 provides guidance on what should be included in the audit plan, stating that the audit plan should describe: the nature, timing and extent of planned risk assessment procedures; the nature, timing and extent of planned further audit procedures at the assertion level

ISA 300 (Revised) deals with planning an audit of financial statements. The revised ISA: Requires the auditor to plan the audit so that the engagement will be performed in an effective manner. Recognizes that planning involves the engagement partner and other key members of the engagement team to benefit from their experience and insight.

2018年10月18日 · 系统基于先进的网络化通信技术 设计，具有开放、分层分布式结构，能无缝接入不同厂家的保护测控装置和其他站用智能设备，方 便地监视和控制变电站内各种设备的运行，为变电站安全经济运行提供更可靠的保证。 1.1 系统概述 1.1.1 设计原则 ISA-300 变电站综合自动化系统遵循如下原则设计： 1) 有利于全系统的安全、稳定运行和故障处理，提高运行的可靠性、经济性，进一步保证供 电质量； 2) 简化变电站自动化设备及有关二次设备的硬件配置，避免重 …

2018年1月1日 · ISA (UK) 300 (Revised June 2016) (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 904.4 KB

International Standard on Auditing 300: Planning an Audit of Financial Statements requires auditor to plan the audit engagement. This involves setting up audit strategy and then devising a plan in the light of strategy.

2006年11月30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 (Ireland) 300 deals with the auditor’s responsibility to plan an audit of financial statements. Effective Date. ISA (Ireland) 300 is effective for the audits of financial statements for periods commencing on or after 17 June 2016, for which opinions are issued on or after 1 February 2017. Current Standard

International Standard on Auditing (ISA) 300, “Planning an Audit of Financial Statements” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International