2022年10月24日 · The proposed changes to International Standard on Auditing (ISA) 500 (Revised), Audit Evidence: Emphasize the role of professional skepticism when making judgments about information intended to be used as audit evidence …

International Standard on Auditing (ISA) 500, Audit Evidence, 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.

ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to guide the auditor on obtaining audit evidence through the application of an appropriate mix of tests of control systems and substantive tests of transaction and balances.

• Clarify the purpose and scope of ISA 500 and explain its relationship with other standards. • Develop a principles-based approach to considering and making judgments about information to be used as audit evidence and evaluating whether sufficient appropriate audit evidence has

2014年12月26日 · ISA 500 explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.

2019年12月15日 · ISA (UK) 500 (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 848.3 KB

ISA (Ireland) 500 (Updated October 2022) 1 Introduction Scope of this ISA (Ireland) 1. This International Standard on Auditing (Ireland) (ISA (Ireland)) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient