Audit & Assurance

ISA 250: CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS

This International Standard on Auditing (ISA) deals with the auditor’s responsibility to consider laws and regulations in an audit of financial statements. This ISA does not apply to other assurance engagements in which the auditor is specifically engaged to test and report separately on compliance with specific laws or regulations. The effect on financial statements […]

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ISA 505 – EXTERNAL CONFIRMATION

ISA 505 – EXTERNAL CONFIRMATION This International Standard on Auditing (ISA) deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA 500 (Audit Evidence). As auditors, verifying financial statements isn’t just about number-crunching; it’s about ensuring accuracy, reliability, and trust in the numbers that represent

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