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:: International Standards On Auditing ::

 
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MessagePosté le: Ven 20 Mai - 22:57 (2016)    Sujet du message: International Standards On Auditing Répondre en citant




International Standards On Auditing > urlin.us/2bs9o





The,,,Monitoring,,,Group,,,has,,,formally,,,taken,,,the,,,question,,,of,,,IPSASB,,,oversight,,,onto,,,its,,,agenda,,,,noting,,,"its,,,[own],,,composition,,,and,,,that,,,of,,,the,,,PIOB,,,currently,,,are,,,not,,,appropriate,,,to,,,the,,,needs,,,of,,,stakeholders,,,in,,,public,,,sector,,,accounting,,,standards"ISA,,,402,,,Audit,,,Considerations,,,Relating,,,to,,,an,,,Entity,,,Using,,,a,,,Service,,,Organization,,,ISA,,,450,,,Evaluation,,,of,,,Misstatements,,,Identified,,,during,,,the,,,Audit,,,Public,Sector,The,International,Public,Sector,Accounting,Standards,Board,develops,standards,,guidance,,and,resources,for,use,by,public,sector,entities,around,the,world,for,preparation,of,general,purpose,financial,statementsThe,Audit,Directive,of,17,May,2006,is,important,in,order,to,ensure,a,high,quality,for,all,statutory,audits,required,by,Community,law,requiring,all,statutory,audits,be,carried,out,on,the,basis,of,all,international,auditing,standardsKnowledge,guide,to,International,Standards,on,Auditing,(ISA),An,overview,of,the,history,and,development,of,International,Standards,on,Auditing,,with,information,on,online,and,print,sources,for,the,standardsPublications,,FAQs,,Subscribe,,My,,FRC,,Login,,Financial,,Reporting,,Council,,Site,,Search:,,Careers,,Home,,Our,,Work,,Corporate,,Governance,,&,,Reporting,,Corporate,,Governance,,and,,Stewardship,,Accounting,,and,,Reporting,,Policy,,Corporate,,Reporting,,Review,,Financial,,Reporting,,Lab,,Actuarial,,Policy,,Effective,,Company,,Stewardship,,Audit,,Audit,,&,,Assurance,,Audit,,Quality,,Review,,Professional,,Oversight,,Enforcement,,Enforcement,,Case,,Examination,,&,,Enquiries,,Key,,projects,,Clear,,&,,Concise,,Culture,,Project,,Smaller,,listed,,and,,AIM,,company,,reporting,,UK,,Corporate,,Governance,,Code,,UK,,Stewardship,,Code,,International,,activity,,Response,,to,,consultations,,Responses,,2016,,Responses,,2015,,Responses,,2014,,Responses,,2013,,Responses,,2012,,About,,the,,FRC,,Reports,,,plans,,and,,budgets,,Previous,,Annual,,Reports,,Previous,,Plans,,Funding,,Reports,,to,,the,,Secretary,,of,,State,,Privacy,,statement,,FRC,,structure,,FRC,,Board,,Executive,,Committee,,Codes,,and,,Standards,,Committee,,Conduct,,Committee,,Corporate,,Reporting,,Council,,Actuarial,,Council,,Audit,,and,,Assurance,,Council,,Case,,Management,,Committee,,Corporate,,Reporting,,Review,,Committee,,Audit,,Quality,,Review,,Committee,,Executive,,structure:,,regulatory,,functions,,Recruitment,,Procedures,,and,,policies,,Governance,,and,,Constitution,,Memorandum,,of,,Understanding,,FRC,,Codes,,and,,Standards:,,procedures,,FRC,,operational,,policies,,Making,,a,,complaint,,to,,the,,FRC,,Other,,organisations,,who,,may,,be,,able,,to,,assist,,with,,your,,enquiry,,or,,complaint,,Whistle-blowing,,Making,,a,,complaint,,about,,the,,FRC,,Contact,,us,,News,,and,,Events,,Latest,,News,,News,,Search,,Presentations,,Speeches,,Latest,,Events,,Newsletters,,Setting,,the,,Standard,,Forthcoming,,Events,,and,,Activities,,FRC,,Annual,,Conference,,Home,,>,,Our,,Work,,>,,Audit,,>,,Audit,,&,,Assurance,,>,,Standards,,and,,guidance,,>,,Standards,,and,,guidance,,for,,auditors,,>,,Auditing,,standards,,Print,,page,,,,Home,,Our,,Work,,Corporate,,Governance,,&,,Reporting,,Audit,,Audit,,&,,Assurance,,Standards,,and,,guidance,,Standards,,and,,guidance,,for,,auditors,,Revised,,Auditing,,Standards,,2016,,Revised,,Ethical,,Standard,,2016,,Auditing,,standards,,Ethical,,standards,,for,,auditors,,Scope,,of,,audit,,Practice,,notes,,Bulletins,,Other,,statements,,Review,,standards,,Exposure,,drafts,,Other,,standards,,and,,guidance,,Superseded,,standards,,and,,guidance,,Research,,Promoting,,audit,,quality,,Audit,,Firm,,Governance,,Code,,Audit,,Quality,,Review,,Professional,,Oversight,,Enforcement,,Key,,projects,,International,,activity,,Response,,to,,consultations,,Publications,,About,,the,,FRC,,News,,and,,Events,,,,Auditing,,standards,,The,,standards,,below,,are,,effective,,for,,audits,,of,,financial,,statements,,for,,periods,,ending,,on,,or,,after,,15,,December,,2010[1988],,,Published,,,for,,,the,,,American,,,Institute,,,of,,,Certified,,,Public,,,Accountants,,,by,,,Commerce,,,Clearing,,,House,IncThe,communication,was,issued,with,the,press,releaseAudit,of,company,accounts:,Commission,sets,out,ten,priorities,to,improve,quality,and,protect,investorsAuditing,,standards,,for,,audits,,of,,financial,,statements,,include,,objectives,,for,,the,,auditor,,,together,,with,,requirements,,and,,related,,application,,and,,other,,explanatory,,materialICAEW.com,,,works,,,better,,,with,,,JavaScript,,,enabledNo,cleanup,reason,has,been,specifiedPIOB,,,publishes,,,description,,,of,,,standard-setting,,,in,,,the,,,public,,,interest,,,18,,,Sep,,,2015,,,The,,,Public,,,Interest,,,Oversight,,,Board,,,(PIOB),,,,which,,,oversees,,,the,,,auditing,,,and,,,assurance,,,,ethics,,,,and,,,education,,,standard-setting,,,activities,,,of,,,the,,,International,,,Federation,,,of,,,Accountants,,,(IFAC),,,,has,,,published,,,'Standard,,,Setting,,,in,,,the,,,Public,,,Interest:,,,A,,,Description,,,of,,,the,,,Model'HOME,,ABOUT,IFAC,,PUBLICATIONS,&,RESOURCES,,NEWS,&,EVENTS,,IP,,TRANSLATIONS,&,PERMISSIONS,,CAREERS,AT,IFAC,,CONTACT,,SITE,MAP,GATEWAY:,AUDIT,&,ASSURANCE,,BUSINESS,REPORTING,,ETHICS,,FINANCE,LEADERSHIP,&,DEVELOPMENT,,GOVERNANCE,,ISLAMIC,FINANCE,,PERFORMANCE,&,FINANCIAL,MANAGEMENT,,PRACTICE,MANAGEMENT,,RISK,MANAGEMENT,&,INTERNAL,CONTROL,,SUSTAINABILITY,STANDARD-SETTING,BOARDS:,IAASB,,IAESB,,IESBA,,IPSASB,,COMMITTEES:,NOMINATING,,PAIB,,PAO,DEVELOPMENT,,SMP,,TAC,,CAP,FIND,US,ON:,Click,to,subscribe,to,a,feedISA,,,700,,,Forming,,,an,,,Opinion,,,and,,,Reporting,,,on,,,Financial,,,Statements,,,ISA,,,705,,,Modifications,,,to,,,the,,,Opinion,,,in,,,the,,,Independent,,,Auditor's,,,Report,,,ISA,,,706,,,Emphasis,,,of,,,Matter,,,Paragraphs,,,and,,,Other,,,Matter,,,Paragraphs,,,in,,,the,,,Independent,,,Auditor's,,,Report,,,ISA,,,710,,,Comparative,,,Information,,,-,,,Corresponding,,,Figures,,,and,,,Comparative,,,Financial,,,Statements,,,ISA,,,720,,,The,,,Auditor's,,,Responsibilities,,,Relating,,,to,,,Other,,,Information,,,in,,,Documents,,,Containing,,,Audited,,,Financial,,,Statements,,,IAASB,,issues,,annual,,report,,10,,Jun,,2013,,The,,International,,Auditing,,and,,Assurance,,Standards,,Board,,(IAASB),,has,,released,,its,,2012,,annual,,report,,,New,and,Revised,Auditor,Reporting,Standards,Countdown,The,new,and,revised,Auditor,Reporting,standards,are,effective,for,audits,of,financial,statements,for,periods,ending,on,or,after,December,15,,2016,IndependentStandard-Setting,Boards,,About,IAASB,Clarity,Center,Publications,&,Resources,Projects,Meetings,News,&,Events,CAG,,Home,&#155,Auditing,&,Assurance,&#155,Clarity,Center,,The,Clarified,Standards,The,Clarified,Standards,The,Clarified,Standards,Support,and,Guidance,ISA,Implementation,Monitoring,FAQs,and,Other,Clarity,Resources,,,The,final,set,of,clarified,standards,comprise,36,International,Standards,on,Auditing,(ISAs),and,International,Standard,on,Quality,Control,(ISQC),1,,including:One,new,standard,,addressing,communication,of,deficiencies,in,internal,control;16,ISAs,containing,new,and,revised,requirements,(these,have,been,referred,to,as,"revised,and,redrafted,ISAs");,and20,ISAs,that,have,been,redrafted,to,apply,the,new,conventions,and,reflect,matters,of,general,clarity,only,(these,have,been,referred,to,as,"redrafted,ISAs,and,redrafted,ISQC,1").Structure,of,the,ISAsThe,ISAs,now,have,a,new,structure,,in,which,information,is,presented,in,separate,sections:,Introduction,,Objective,,Definitions,,Requirements,,and,Application,and,Other,Explanatory,Material.IntroductionIntroductory,material,may,include,information,regarding,the,purpose,,scope,,and,subject,matter,of,the,ISA,,in,addition,to,the,responsibilities,of,the,auditors,and,others,in,the,context,in,which,the,ISA,is,set.ObjectiveEach,ISA,now,contains,a,clear,statement,of,the,objective,of,the,auditor,in,the,audit,area,addressed,by,that,ISA.DefinitionsFor,greater,understanding,of,the,ISAs,,applicable,terms,have,been,defined,in,each,ISA.RequirementsEach,objective,is,supported,by,clearly,stated,requirementsThe,,APB,,press,,release,,stated,,that,,these,,would:,,apply,,to,,all,,audits,,of,,financial,,statements,,for,,periods,,commencing,,on,,or,,after,,15,,December,,2004[1985],,,Publisher:,,,ICAEW,,,,1985Please,direct,permission,requests,to,permissionsifac.orgThe,,,first,,,International,,,Auditing,,,Statement,,,was,,,issued,,,in,,,1984,,,,followed,,,by,,,a,,,number,,,of,,,International,,,Statements,,,on,,,Auditing,,,between,,,1987,,,and,,,1990Thenew,,standardswill,,apply,,to,,audits,,of,,financial,,statements,,for,,periods,,ending,,on,,or,,after,,15,,December,,2010See,,,also,,,Permissions,,,InformationNow.Developing,the,Global,ProfessionGlobal,Representation,and,AdvocacyProfessional,Accountants,in,BusinessSmall,and,Medium,Practices,,,About,IFAC,Your,Portal,to,Global,Accountancy,Knowledge,,Resources,,and,News,Global,Knowledge,Gateway,Audit,&,Assurance,Finance,Leadership,&,Development,Performance,&,Financial,Management,Sustainability,,Business,Reporting,Governance,Practice,Management,,Ethics,Islamic,Finance,Risk,Management,&,Internal,Control,,IFAC,GlobalKnowledge,Gateway,Independent,Standard-Setting,Boards,Auditing,&,Assurance,The,International,Auditing,and,Assurance,Standards,Board,sets,high-quality,international,standards,for,auditing,,assurance,,and,quality,control,that,strengthen,public,confidence,in,the,global,professionAny,person,accessing,this,site,agrees,to,the,Terms,of,Use,and,Privacy,PolicyMost,,,notable,,,enhancement,,,is,,,a,,,new,,,requirement,,,for,,,auditors,,,of,,,listed,,,entities',,,financial,,,statements,,,to,,,communicate,,,'Key,,,Audit,,,Matters',,,that,,,the,,,auditor,,,views,,,as,,,most,,,significant,,,,with,,,an,,,explanation,,,of,,,how,,,they,,,were,,,addressed,,,in,,,the,,,auditArnold,Schilder,,Chairman,of,the,IAASB,,delivered,a,speech,on,the,evolving,role,of,auditors,and,auditor,reportingThe,,,comment,,,letters,,,of,,,the,,,Commission,,,to,,,the,,,IAASB,,,Date,,,Letter,,,02.07.2008,,,17.06.2008,,,23.05.2008,,,22.05.2008,,,28.04.2008,,,10.04.2008,,,03.04.2008,,,12.03.2008,,,15.02.2008,,,20.12.2007,,,20.12.2007,,,20.12.2007,,,20.12.2007,,,15.11.2007,,,15.11.2007,,,22.10.2007,,,12.10.2007,,,03.08.2007,,,24.05.2007,,,16.04.2007,,,23.02.2007,,,31.07.2006,,,12.05.2006,,,13.03.2006,,,03.10.2005,,,09.09.2005,,,01.02.2005,,,17.01.2005,,,Publications,,,&,,,Resources,,,Spotlight,,,News,,,News,,,&,,,Events,,,x,,,,,,Copyright,,,,,,2016,,,International,,,Federation,,,of,,,AccountantsISA,,,500,,,Audit,,,Evidence,,,ISA,,,501,,,Audit,,,Evidence,,,,,,Additional,,,Considerations,,,for,,,Specific,,,Items,,,ISA,,,505,,,External,,,Confirmations,,,ISA,,,510,,,Initial,,,Engagements,,,-,,,Opening,,,Balances,,,ISA,,,520,,,Analytical,,,Procedures,,,ISA,,,530,,,Audit,,,Sampling,,,and,,,Other,,,Means,,,of,,,Testing,,,ISA,,,540,,,Auditing,,,Accounting,,,Estimates,,,,Including,,,Fair,,,Value,,,Accounting,,,Estimates,,,,and,,,Related,,,Disclosures,,,ISA,,,550,,,Related,,,Parties,,,ISA,,,560,,,Subsequent,,,Events,,,ISA,,,570,,,Going,,,Concern,,,ISA,,,580,,,Written,,,Representations,,,The,main,effect,of,this,is,that,the,form,of,UK,and,Ireland,auditor’s,reports,may,not,be,exactly,aligned,with,the,precise,format,of,auditor’s,reports,required,by,ISA,700,issued,by,the,IAASBAlso,,it,provides,representatives,a,forum,to,discuss,topics,relating,to,their,jurisdictionISA,,,402,,,Audit,,,Considerations,,,Relating,,,to,,,an,,,Entity,,,Using,,,a,,,Service,,,Organization,,,ISA,,,450,,,Evaluation,,,of,,,Misstatements,,,Identified,,,during,,,the,,,Audit,,,The,,United,,Nations,,Board,,of,,Auditors,,(the,,external,,audit,,of,,the,,UN),,has,,adopted,,the,,ISAs,,[1],,although,,this,,Board,,is,,composed,,of,,three,,Supreme,,Audit,,Institutions,,chairmen,,,usually,,using,,the,,INTOSAI,,Auditing,,Standards.[2],,ISA,,700,,Forming,,an,,Opinion,,and,,Reporting,,on,,Financial,,Statements,,ISA,,705,,Modifications,,to,,the,,Opinion,,in,,the,,Independent,,Auditor's,,Report,,ISA,,706,,Emphasis,,of,,Matter,,Paragraphs,,and,,Other,,Matter,,Paragraphs,,in,,the,,Independent,,Auditor's,,Report,,ISA,,710,,Comparative,,Information,,-,,Corresponding,,Figures,,and,,Comparative,,Financial,,Statements,,ISA,,720,,The,,Auditor's,,Responsibilities,,Relating,,to,,Other,,Information,,in,,Documents,,Containing,,Audited,,Financial,,Statements,, 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