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ISA 501 – Objective. The Objective of the ‘Auditor’ is to obtain sufficient appropriate audit evidence regarding the: Existence and condition of ‘Inventory’; Completeness of ‘Litigation and Claims’ involving the entity; AND; Presentation and disclosure of ‘Segment Information’ in accordance with the applicable financial ...

International Standard on Auditing (ISA) 501, Audit Evidence—Specific Considerations for Selected Items, 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.

2018年1月1日 · ISA (UK) 501 (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 815.6 KB

Standard on Auditing (SA) 501, “Audit Evidence—Specific Considerations for Selected Items” should be read in the context of the “Preface to the Standards on Quality Control, Auditing, Review, Other Assurance and Related Services1”, which sets out the authority of SAs and SA 200, “Overall Objectives of the Independent Auditor and the Condu...

International Standard on Auditing (ISA) 501, “Audit Evidence—Additional Considerations for Specific Items” 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.

This International Standard on Auditing (ISA) deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ISA 330 (Redrafted),

This International Standard on Auditing (ISA) deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ISA 330,1 ISA 5002 and other relevant ISAs, with respect to certain aspects of inventory, litigation and claims involving the entity, and segment information in an audit of financia...

國際審計準則公報isa_501(審計準則公報第70號「查核證據——存貨、訴訟與索賠及營運部門資訊之特別考量」)解析 文章發表： 2018/11/23 雜誌訂閱優惠

2008年12月1日 · Basis for Conclusions: ISA 501 (Redrafted), Audit Evidence—Specific Considerations for Selected Items