Αποτελέσματα Αναζήτησης
Identify and assess risks of material misstatement, whether due to fraud or error, based on an understanding of the entity and its environment, including the entity’s internal control. Form an opinion on the financial statements based on conclusions drawn from the audit evidence obtained.
Standar Audit (SA) ini mengatur tentang penggunaan prosedur konfirmasi eksternal oleh auditor untuk memeroleh bukti audit berdasarkan ketentuan SA 330 (Revisi 2021) dan SA 500 (Revisi 2021).
509 SA 500 Introduction Scope of this SA 1. This Standard on Auditing (S A) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit
Identify and assess risks of material misstatement, whether due to fraud or error, based on an understanding of the entity and its environment, including the entity’s internal control. Form an opinion on the financial statements based on conclusions drawn from the audit evidence obtained.
SA ini berleku untuk semua bukti audit yang selama pelaksanaan audit. SA Iain mengatur aspek-aspek spesiflk audit (sebagai contoh, SA 315'), bukti audit yang harus diperoleh untuk hal-ha\ tertentu (sebagai contoh, SA 02), prosedur spesiflk untuk memperoieh bukti audit (sebagai contoh, SA 5203), dan Iaian apakah Oukti audit yang
SA 320, Materiality in Planning and Performing an Audit ; SA 330, The Auditor’s Responses to Assessed Risks ; SA 402, Audit Considerations Relating to an Entity Using a Service Organisation ; SA 450, Evaluation of Misstatements Identified During the Audit; 500-599 Audit Evidence SA 500, Audit Evidence
This Standard on Auditing (SA) deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with SA 330 3 , SA 500 4 and other relevant SAs, with respect to certain aspects of
