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Hasil Pencarian FICTION+COLLECTION
Related parties
Forming an opinion and reporting on financial statements
Agreeing the terms of audit engagements
Quality control for an audit of financial statements
External confirmations
Communication with those charged with governance
Consideration of laws and regulations in an audit of financial statements
Initial audit engagements - opening balances
Engagements to report on summary financial statements
Identifying and assessing the risks of material misstatement through understanding the entity and its environment
Special considerations - audits of group financial statements (including the work of component auditors)
Using the work of internal auditors
Modifications to the opinion in the independent auditor`s report
Special considerations - audits of single financial statements and specific elements, accounts or items of a financial statement
Emphasis of matter paragraphs and other matter paragraphs in the independent auditor`s report
Audit documentation
ISSAI 21: Principles of transparency and accountability Principles and good practice
ISSAI 30 : Code of Ethics
Audit considerations relating to an entity using a service organization
Evaluation of misstatements identified during the audit