Audit Planning – ISA 300

AUDIT PLANNING – ISA 300 Audit planning involves establishing the overall audit strategy for the engagement and developing an audit plan. The audit strategy sets out the scope, direction, timing and conduct of the audit. Importance/objectives of planning the audit Read More …

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AUDIT ENGAGEMENT

ENGAGEMENT Agreeing on the terms of engagement – (ISA 210) Once an auditor is nominated he has a choice of either accepting or rejecting the appointment. Matters to consider and procedures to perform before accepting an appointment 1) Consider whether Read More …

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