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About Lecture 16 - Standards On Auditing (SA 300 and 315)
This document discusses planning an audit of financial statements according to SA 300. It covers the responsibilities of the auditor including: involving engagement team members in planning; performing preliminary engagement activities such as client acceptance and establishing terms of the audit engagement; planning audit activities in two stages including establishing an audit strategy and developing an audit plan; documenting the strategy, plan, and significant changes; and additional considerations for initial audit engagements. It also discusses SA 315 regarding identifying and assessing risks of material misstatement through understanding the entity and its environment. This includes performing risk assessment procedures to obtain an understanding of the entity, its environment, internal controls, and to identify and assess risks at the financial statement and assertion levels.
Detailed Information
| Author: | ['Aruna Rajappa'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 8 |
| Language: | English |
| Format: | |
| Price: | FREE |
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