Agreed-upon procedures (AUP) engagements are widely used. The demand for AUP engagements continues to grow, particularly in relation to the need for increased accountability in relation to funding and grants. ISRS 4400 (Revised), Agreed- Upon Procedures Engagements, has been revised to respond to such trends and to promote consistent interpretation and performance of an AUP engagement by practitioners.
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.
Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.
Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.
Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.
Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.
Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.
Developing an effective and efficient audit approach which is responsive to audit risks requires planning and selecting audit procedures which provide an appropriate level of assurance.
Identify the requirements of the respective ISAs and learn how to consider and select the necessary audit procedures during the planning stage, fieldwork and completion stages to accumulate information and evidence to most efficiently and effectively address audit risk and provide relevant and reliable audit evidence.
With the economy in distress due to the COVID-19 pandemic and global instability, one of the most challenging tasks for Auditors in financial reporting is the Audit Completion Process which includes the Evaluation of Final Misstatements, Evaluation of Subsequent Events and the Use of Going Concern Assumption, Management ‘s integrity and their representations, and the impact on the Audit Conclusion.
Materiality is fundamental to an audit and is applied in planning and performing audits, as well as evaluating the effect of misstatements on the accounts.
