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INTERNATIONAL STANDARD ON AUDITING 230 AUDIT...

AUDIT DOCUMENTATION 147 ISA 230 AUDITING • The need to document a conclusion or the basis for a conclusion not readily determinable from the documentation of the ...

http://www.ifac.org/system/files/downloads/a011-2010-iaasb-handbook-isa-230.pdf

Date added: May 13, 2015 - Views: 5

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INTERNATIONAL STANDARD ON AUDITING (UK AND...

INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 230 . AUDIT DOCUMENTATION (Effective for audits of financial statements for periods ending on or after 15 December ...

https://www.frc.org.uk/Our-Work/Publications/APB/ISA-230-Audit-Documentation.pdf

Date added: July 25, 2014 - Views: 1

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ISA 230, Audit Documentation - IRBA

3 INTERNATIONAL STANDARD ON AUDITING 230 (REDRAFTED) AUDIT DOCUMENTATION (Effective for audits of financial statements for periods beginning on or after December 15 ...

http://www.irba.co.za/index.php/component/docman/doc_download/38-isa-230-redrafted

Date added: May 5, 2012 - Views: 10

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INTERNATIONAL STANDARD ON AUDITING 230 ...

International Standard on Auditing (ISA) 230, ... standards and provide guidance regarding documentation in the context of the audit of financial statements. 2.

http://www.icisa.cag.gov.in/Background%20Material/DOCUMENTATION-%20230.pdf

Date added: October 14, 2012 - Views: 7

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Proposed Redrafted International Standard on...

Appendix Comments on ISA 230, Audit Documentation 1. Is the objective to be achieved by the auditor stated in the proposed redrafted ISA appropriate?

http://www.eba.europa.eu/documents/10180/16118/2007+03+21++(CEBS+CL+ISA+230+-+signed).pdf

Date added: October 30, 2013 - Views: 1

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Auditing Standard ASA 230 Audit Documentation

Auditing Standard ASA 230 Audit Documentation (as Amended) ... This Auditing Standard conforms with International Standard on Auditing ISA 230 Audit

http://www.auasb.gov.au/admin/file/content102/c3/ASA_230_Compiled_2015.pdf

Date added: February 9, 2016 - Views: 1

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ASA 230 27-10-09 - Auditing and Assurance ...

Auditing Standard ASA 230 Audit Documentation Main Features This Auditing Standard establishes requirements and provides application and other explanatory material ...

http://www.auasb.gov.au/admin/file/content102/c3/ASA_230_27-10-09.pdf

Date added: January 15, 2012 - Views: 6

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New Zealand Institute of Chartered Accountants 1

INTERNATIONAL STANDARD ON AUDITING ... 230 AUDIT DOCUMENTATION Issued by the Professional Standards Board of the New Zealand Institute of Chartered Accountants ...

http://www.nzica.com/Technical-and-business/Audit-and-assurance/~/media/NZICA/Docs/Tech%20and%20Bus/Ethical%20and%20professional/Expired%20Exposure%20Drafts/Expired%2014/Exposure%20draft%20-%20International%20standard%20on%20auditing%20230%20-%20Audit%20documentation.ashx

Date added: February 9, 2016 - Views: 1

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HKSA 230 (Clarified) Audit Documentation

Audit Documentation Hong Kong Standard on ... this HKSA conforms with International Standard on Auditing (ISA) 230, ... The audit documentation for the audit of a ...

http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeIII/hksa230cfd.pdf

Date added: April 22, 2013 - Views: 2

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International Standard on Auditing

1 INTERNATIONAL STANDARD ON INTERNATIONAL STANDARD ON AUDITINGAUDITINGAUDITING 222233330000 Audit DocumentationAudit Documentation Explanatory ForewordExplanatory ...

http://www.mia.org.my/handbook/guide/MASA/ISA230.pdf

Date added: May 8, 2012 - Views: 61

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Proposed Revisions to International Standa d on...

Page 3 Enclosure GAO’s Comments on the Proposed Revisions to International Standard on Auditing No. 230 - Audit Documentation File Assembly Timetable (paragraph 19)

http://www.gao.gov/assets/80/75828.pdf

Date added: June 17, 2013 - Views: 5

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STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION

STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION ... guidance regarding documentation of audit evidence in ... procedures in International Standard on Auditing 230 ...

http://www.hkicpa.org.hk/file/media/section6_standards/standards/sas230.pdf

Date added: November 7, 2012 - Views: 11

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ED/ISA (NZ) 230, Audit Documentation AS-204: ...

Page 1 of 13 ED/ISA (NZ) 230, Audit Documentation AS-204: Documentation INTRODUCTION Scope of this ISA 1. This International Standard on Auditing (New Zealand) (ISA ...

http://www.nzica.com/Technical/Audit-and-assurance/~/media/NZICA/Docs/Tech%20and%20Bus/Ethical%20and%20professional/Expired%20Exposure%20Drafts/Expired%2014/ED%20ISA%20230%20comparison%20to%20AS%20204.ashx

Date added: November 7, 2012 - Views: 8

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Standard on Auditing (SA) 230 (Revised) Audit ...

Standard on Auditing (SA) 2301 ... “Audit DocumentationStandard on Auditing ... is being revised in the light of the corresponding International Standard.

http://s3.amazonaws.com/caclubindia/cdn/forum/files/21_sa230_standard.pdf

Date added: September 2, 2014 - Views: 1

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Amendment to ISA 330, , Amendment to ISQC 1,...

Project: Proposed Revised International Standard on Auditing (ISA) 230 (Revised), Audit ... Proposed Revised ISA 230, Audit Documentation.

https://www.aicpa.org/Advocacy/FinancialReporting/DownloadableDocuments/ASB_Comment_Letters/AICPA_ISA_230_Comment_Letter.pdf

Date added: February 9, 2016 - Views: 1

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INTERNATIONAL STANDARD ON AUDITING 230 AUDIT...

149 ISA 230 AUDITING INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION (Effective for audits of financial statements for periods beginning on or after ...

http://www.ifac.org/system/files/downloads/2009_Auditing_Handbook_A011_ISA_230.pdf

Date added: October 7, 2015 - Views: 1

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Audit Documentation - Home page - Hong Kong...

AUDIT DOCUMENTATION 3 HKSA 230 Introduction 1. The purpose of this Hong Kong Standard on Auditing (HKSA) is to establish standards and provide guidance on audit ...

http://www.hkicpa.org.hk/file/media/section6_standards/standards/Audit-n-assurance/referencem/hksa230.pdf

Date added: November 24, 2012 - Views: 4

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SA 230(REVISED AUDIT DOCUMENTATION (EFFECTIVE FOR ...

(EFFECTIVE FOR AUDITS OF FINANCIAL STATEMENTS FOR PERIODS BEGINNING ON OR ... correspond to International Standard on Auditing ... ISA 230, “Audit Documentation ...

http://www.icaiknowledgegateway.org/littledms/folder1/sa-230-sa-240.pdf

Date added: October 22, 2014 - Views: 1

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FACT SHEET for audit practitioners Clarity ...

Superseded Australian auditing standard – ASA 230 Audit ... Clarity standard ASA 230 Audit Documentation ... Clarity’ International Standard on Auditing (ISA) 230

http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/asa230-audit-documentation-auditor-factsheet.pdf

Date added: December 14, 2013 - Views: 1

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Audit Documentation - ISCA

ON AUDITING Audit Documentation SSA 230, ... This Standard is based on International Standard on Auditing 230, with such amendments as were

http://isca.org.sg/media/777633/ssa-230-nov-2015.pdf

Date added: February 9, 2016 - Views: 1

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(SAS) No. 103 (Redrafted), Audit Documentation

We appreciate the opportunity to comment on the proposed Statement on Auditing Standards (SAS) ... Audit Documentation, ... Standard on Auditing (ISA) 230, Audit ...

http://www.grantthornton.com/staticfiles/GTCom/files/GT%20Thinking/CommentLetters/AICPA_Comments/Actual%20Files/GT%20SAS%20103.pdf

Date added: September 2, 2014 - Views: 6

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Exposure Draft of Proposed Redrafted International...

Title: Exposure Draft of Proposed Redrafted International Standard on Auditing ISA 230, Audit Documentation Author: IOSCO Keywords: CPY Document Keywords

http://www.iosco.org/library/comment_letters/pdf/IAASB-17.pdf

Date added: July 5, 2015 - Views: 1

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Page 1 of 15 - ibr-ire.be

Page 1 of 15 Engels Vertaling Nederlands INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION (Effective for audits of financial statements for periods ...

http://www.ibr-ire.be/nl/regelgeving/normen_en_aanbevelingen/isas/Documents/ISA%20Clarified/ISA_230_Clarity_final.pdf

Date added: February 3, 2013 - Views: 2

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Financial Audit Guideline Audit Documentation -...

INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION ... International Standard on Auditing (ISA) 230, “Audit Documentation” should be read

http://www.issai.org/media/13048/issai_1230_e_.pdf

Date added: September 4, 2013 - Views: 1

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SRI LANKA AUDITING STANDARD 230 DOCUMENTATION...

SRI LANKA AUDITING STANDARD 230 DOCUMENTATION ... DOCUMENTATION SLAuS 230 ... International Standard on Auditing 230.

http://www.casrilanka.com/casl/images/stories/content/publications/publications/sri_lanka_auditing_standards/currently_applicable_sri_lanka_auditing_standards/slaus_20230.pdf

Date added: February 26, 2013 - Views: 1

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Standard on Auditing (SA) 2301 (Revised) Audit ...

Standard on Auditing (SA) 2301 ... ˝Audit Documentation ˛ Standard on Auditing (S A) 230 ... is being revised in the light of the corresponding International Standard.

http://caclubindia.s3.amazonaws.com/cdn/forum/files/24_17617link_7_sa_230_standard.pdf

Date added: January 3, 2016 - Views: 1

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AUDIT DOCUMENTATION - Accountancy

Audit documentation examples include audit programmes, ... The International Standard on Auditing (ISA) 230 (Redrafted) defines audit documentation (often

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_aug08_pine.pdf

Date added: September 13, 2013 - Views: 1

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International and Assurance Comments are...

Comments are requested by March 31, ... 230 (Redra fted), “Audit Documentation” should be read ... PROPOSED INTERNATIONAL STANDARD ON AUDITING 230 ...

http://www.irba.co.za/index.php/component/docman/doc_download/262-ed-016-02

Date added: March 21, 2014 - Views: 1

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ISA 230 Revisjonsdokumentasjon -...

2 ISA 230 International Auditing ... This International Standard on Auditing (ISA) 230, «Audit Documentation ... International Standard on Auditing (ISA) 230 ...

https://www.revisorforeningen.no/globalassets/fag/standarder-og-veiledninger/revisjonsstandardene/isa-230-revisjonsdokumentasjon.pdf

Date added: February 9, 2016 - Views: 1

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United States Government Accountability Office...

United States Government Accountability Office ... on Auditing (ISA) 230, Audit Documentation, (2) ... Paragraph 14 of International Standard on Auditing (ISA) 230 ...

http://www.gao.gov/assets/80/75709.pdf

Date added: November 22, 2014 - Views: 1

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Supplement to ED-ISA 230 Redrafted

supplement to proposed isa 230 (redrafted): mapping documents 2 exhibit 1 international standard on auditing 230 (revised) audit documentation

http://www.irba.co.za/index.php/component/docman/doc_download/266-ed-016-06

Date added: October 7, 2015 - Views: 1

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I N T O S A I Financial Audit Guideline – Audit ...

2 ISSAI 1230 Practice Note1 to [Proposed]2 International Standard on Auditing 230 (Redrafted) – Audit Documentation Background This Practice Note provides ...

http://www.ach.gov.az/files/uploader/ISSAI_1230_E.pdf

Date added: December 14, 2013 - Views: 1

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Substantive differences between the International ...

ISA 230 Audit Documentation ... Substantive Differences Between the International ... 2 Paragraph 10 of PCAOB Auditing Standard No. 3, Audit Documentation ...

http://www.aicpa.org/interestareas/frc/auditattest/downloadabledocuments/clarity/substantive_differences_isa_gass.pdf

Date added: February 14, 2012 - Views: 82

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Consistency and Quality in Audit - Institute of...

as auditors ensure delivery of consistency and quality in audit thereby ... The objective of audit documentation is ... international standard on Auditing (uK ...

http://www.cpaireland.ie/docs/default-source/Members/Publications/consistency-and-quality-in-audit.pdf?sfvrsn=2

Date added: December 17, 2014 - Views: 1

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ADOPTION OF IAASB STANDARDS SUMMARY OF DIFFERENCES...

ADOPTION OF IAASB STANDARDS SUMMARY OF ... 210 Terms of audit engagements 210 230 Documentation ... The purpose of this International Standard on Auditing ...

http://www.irba.co.za/index.php/component/docman/doc_download/133-adoption-of-iaasb-standards-summary-of-differences

Date added: May 23, 2012 - Views: 16

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Technical Director 545 Fifth Avenue, 14 - NYSSCPA

545 Fifth Avenue, 14th Floor ... In re: ISA 230 (Revised), “Audit Documentation; ... The purpose of this International Standard on Auditing ...

http://www.nysscpa.org/docs/default-source/commentletter/isa.pdf

Date added: October 7, 2015 - Views: 1

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INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE...

INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL ... ISA 230 (Revised), “Audit Documentation” issued in ...

http://www.paab.co.za/index.php/component/docman/doc_download/141-isa-200-objective-of-and-general-principles-governing-an-audit-of-financial-statements

Date added: February 12, 2014 - Views: 2

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INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE...

AUDITING INTERNATIONAL STANDARD ON AUDITING ... ISA 230, “Audit Documentation” gave rise to conforming amendments to ... OBJECTIVE AND GENERAL PRINCIPLES GOVERNING

http://www.ire.lu/fileadmin/media/Env_normatif_ISA/isa200_20070612.pdf

Date added: February 10, 2012 - Views: 33

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INTERNATIONAL STANDARD ON AUDITING 330 THE...

International Standard on Auditing ... International Standards on Quality Contro l, ... ISA 230, “Audit Documentation” establishes standards and provides guidance ...

http://www.ire.lu/fileadmin/media/Env_normatif_ISA/isa330_20070612.pdf

Date added: March 20, 2012 - Views: 10

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International Standard on Auditing - Malaysian...

International Standard on Auditing (“ISA”) ... include in the audit documentation:5 ... from fraud are provided in ISA 240.6 4 See footnote 3. 5 ISA 230, ...

http://www.mia.org.my/handbook/guide/MASA/ISA450.pdf

Date added: November 24, 2012 - Views: 7

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The Japanese Institute of Certified Public...

pleased to provide you with its comments on the Proposed International Standard on Auditing, ISA 230 ... interchangeably: “prepare audit documentation” ...

https://www.hp.jicpa.or.jp/english/news/files/e-20070330-01.pdf

Date added: January 3, 2016 - Views: 1

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ISA 220, Quality Control for an Audit of Financial...

1. This International Standard on Auditing (ISA) ... ISA 230 (Redrafted), “Audit Documentation,” the partner documents the extent and timing of the reviews.

http://www.icaew.com/~/media/corporate/files/technical/audit%20and%20assurance/isas/proposed%20redrafted%20isa%20220%20and%20isqc%201.ashx

Date added: February 17, 2015 - Views: 10

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COMPARISON OF HONG KONG AUDITING STANDARDS AND UK ...

Comparison Table of Hong Kong Auditing Standards ... SAS 010 The scope and authority of auditing pronouncements International ... ISA 230 HKSA 230 Audit Documentation ...

http://app1.hkicpa.org.hk/professionaltechnical/assurance/dueprocess/comparison_table(Oct).pdf

Date added: December 24, 2013 - Views: 3

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International Standards on Auditing (ISA) and...

... and their Use for Second Level Control of European Territorial Cooperation ... the International Auditing and ... for Audit Work 230Audit Documentation

http://admin.interact-eu.net/downloads/1347/ISA_and_Their_Use_for_Second_Level_Control_of_ETC_Programmes.pdf

Date added: December 23, 2013 - Views: 8

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PROPOSED AUDITING PRONOUNCEMENTS, INTERNATIONAL ...

PROPOSED AUDITING PRONOUNCEMENTS, INTERNATIONAL STANDARD ON ... Proposed ISA 230 (Redrafted), Audit Documentation ... Africa by the Committee for Auditing ...

http://www.irba.co.za/index.php/component/docman/doc_download/270-ed-017-01

Date added: January 18, 2014 - Views: 1

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International Auditing and Assurance Standards...

International Auditing and ... ‘IAASB’, ‘International Standard on Auditing’, ‘ISA’, ... ISA 230, Audit Documentation ...

http://www.calstatela.edu/faculty/rhayes/424b/ISA_Standards/2012%20IAASB%20Handbook%20Part%20I_Web.pdf

Date added: September 19, 2013 - Views: 7

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International Auditing and Assurance Standards...

International Auditing and . ... ISA 230, Audit Documentation ... Part I of the handbook includes the International Standard on Auditing (ISA) 610

http://www.irba.co.za/dmdocuments/IAASB%20HANDBOOK_Vol%201.pdf

Date added: December 13, 2013 - Views: 5

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Review of Accounting and Auditing Practices -...

Bank conducts the Review of Accounting and Auditing ... through review of the audit documentation and ... regardless of whether International Accounting Standard ...

http://www.worldbank.org/ifa/Part%20IV%20--%20Review%20of%20Auditing%20Standards%20as%20Designed%20and%20as%20Practiced.pdf

Date added: February 10, 2012 - Views: 24

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IMPORTANCE OF AUDIT DOCUMENTATION - caaa.in

IMPORTANCE OF AUDIT DOCUMENTATION CA. ... According to SA 230 on Audit Documentation issued by the Institute of ... opposed to auditing expertise to ...

http://www.caaa.in/Image/auditdoc2011.pdf

Date added: September 1, 2013 - Views: 1