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DETERMINING MATERIALITY IN AUDIT

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.

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AUDIT EVIDENCE AND SAMPLING

Auditors shall design and perform audit procedures in such a way as to enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion. Audit evidences obtained must be relevant to the assertions and the risks identified during the Risk Assessment Process.

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AUDIT OF GROUP FINANCIAL STATEMENTS ISA 600 (Revised & Redrafted)

One of the standard that saw significant changes when the Clarified Standards were issued is ISA 600 on the auditor’s responsibility for group financial statements, including…

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AUDIT COMPLETION GOING CONCERN, SUBSEQUENT EVENTS AND AUDIT OPINIONS

Professional and technical competency is one of the corner stone of the audit profession As adequate job knowledge is vital for any audit staff to perform their task effectively and …

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