🎙️ Audit by Neeraj
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SA 600- Using the Work of Another Auditor SA 200 Reference Despite delegating work or using work of other auditors/experts, the auditor is responsible for the final opinion. Can rely on others' work, provided he exercises adequate skill and care and is not aware of any reason to believe that he...
Published 06/08/23
SA-560 “Subsequent Events” deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. Financial statements may be affected by certain events that occur after the date of the financial statements. Many financial reporting frameworks specifically...
Published 02/13/23
Relevance means the relationship of the evidence with the audit procedure and the assertion being checked. A given set of audit procedures may provide audit evidence that is relevant to certain assertions, but not others. For example, confirmation of balance from a customer is a relevant evidence...
Published 01/30/23