Auditing

Financial Markets  The  introduction of  securities lending and borrowing in government securities, which refers to a process where investors temporarily transfer securities to another investor in exchange for a fee...

Financial Markets  The  introduction of  securities lending and borrowing in government securities, which refers to a process where investors temporarily transfer securities to another investor in exchange for a fee...

Scope and objectives A standard on Quality Control (SQC) issued by the Auditing and Assurance Standards Board (AASB) for firms conducting audits, reviews of historical financial information, and other assurance...

Scope and objectives  In SA 810 is a standard that provides guidance to auditors when reporting on summary financial statements. Summary financial statements are a condensed version of an entity's...

Scope and objectives An auditing standard, SA 805, which deals with the special considerations in the application of other auditing standards (SAs) to an audit of a single financial statement...

 Scope of the Implementation Guide An Implementation Guide that provides guidance to auditors on how to comply with reporting requirements under a specific Rule. The purpose of the guide is...

Scope and objectives The SRS 4410 applies specifically to "compilation engagements," which are engagements where the practitioner helps management with financial information without providing any assurance on that information. In...

Scope and objectives The Standard on Related Services (SRS) provides guidance and standards for auditors when they undertake engagements to perform agreed-upon procedures regarding financial information. This means that the...

Scope and objectives The purpose and scope of the Standard on Review Engagements (SRE) is which provides guidance on the auditor's responsibilities when reviewing an audit client's interim financial information....

Scope and objectives The Scope of the Standard on Review Engagements (SRE) which outlines the responsibilities of a practitioner when performing a review of financial statements. The SRE 2400 outlines...