ISA

Summary of ISA 200: Objective of Independent and Conduct of Auditor

This is the complete summary of ISA 200, Overall Objectives of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing. The summary follows the standard structure of ISA which starts from Introduction, and follow by Objective, Definition, Requirement, and finally Application of Standard. Introduction Overall responsibilities of auditor auditing …

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[Update 2017] Summary of ISA 720: The Auditor’s Responsibilities Relating to Other Information

This is the Summary of SA 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements. The summary here follows the standard structure of ISA which is followed by the Introduction, Objective, Definitions, and Requirement of this standard.  The summary here is just for your quick check, and the full standard is …

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