3687483
Description
Mind Map by hadasmolina, updated more than 1 year ago
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Created by hadasmolina
about 9 years ago
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Rules (CH2)
- Standards
- ISA'S
- Set up by
- IAASB
- IFAC
- ACCA
- ACA
- ACCA
- IFAC
- IAASB
- Process
- I/D areas ISA'S to be improved
- Allocate resources
- Consultation
- Draft
- Public
- Big 4
- Big 4
- 120 days
- Public
- Draft
- I/D areas ISA'S to be improved
- Implamantion
- National Standards
- ISAS
- Set their own
- Modify
- ISAS
- EU Company
- ISAS apply in full automatically
- ISAS apply in full automatically
- National Standards
- Features
- written by independent auditors in the context of an audit of FS
- Apply to Historical financial inf'n
- Guidance performance Audit
- Principles to be applied
- To be applied in all cases
- Exception
- Auditor deems to departure of the ISAS to achieved overall aim of audit
- Must justify reason
- Must justify reason
- Auditor deems to departure of the ISAS to achieved overall aim of audit
- Exception
- written by independent auditors in the context of an audit of FS
- Set up by
- ISA'S
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