Unmodified Vs unqualified opinion: Unmodified and unqualified opinion makes a lot of people confusing and even some auditors. Before we explain the difference between these two terms, unmodified and unqualified opinion, we should guide you on which auditing standard that you should go to deal with audit opinion. Some audit firms use local audit standards …
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This is the summary of ISA 210: Agreeing with the Term of Audit Engagement. In this summary, we follow the structure of ISA which starts with an Introduction, Objective, Definition, and Requirement. You may jump to the specific areas as your requirement. The summary here does not include all the standard points and is for …
[Updated 2022] ISA 210 Summary: Agreeing on the Terms of Audit Engagements Read More »
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 …
Summary of ISA 200: Objective of Independent and Conduct of Auditor Read More »
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 …
