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 …

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 …

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 …

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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. …

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 …

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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 …

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 …

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