![]() The effect of identified misstatements on the audit, and.ISA 450 – Objectives and definitionsĪccording to ISA 450, the objectives of the auditor are to evaluate: This article describes and discusses the requirements of ISA 450, Evaluation of Misstatements Identified during the Audit and provides some examples of the application of the ISA in the context of the Advanced Audit and Assurance exam. A crucial part of this review is the evaluation of misstatements found during the audit. The completion stage of the audit is when the auditor reviews the work performed and considers the implications for the auditor’s report. An introduction to professional insights.Virtual classroom support for learning partners.Becoming an ACCA Approved Learning Partner.
0 Comments
Leave a Reply. |