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EAAA
4 Hours, 20 June 2023, 10:00 AM-2:00 PM
ISAs' ( 300 - 315 - 320 - 330 - 402 - 450 )" Planning, Risk Assessment and Internal Control "
Objective
ISA 300, Planning an Audit of Financial Statements
ISA 315, Identifying and Assessing the Risks of Material Misstatement
through Understanding the Entity and Its Environment
ISA 320, Materiality in Planning and Performing an Audit
ISA 330, The Auditor’s Responses to Assessed Risks
ISA 402, Audit Considerations Relating to an Entity Using a service organization
ISA 450, Evaluation of Misstatements Identified during the Audit
Outlines
ISA 300, Planning an Audit of Financial Statements
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
- Preliminary Engagement activities and planning and documentation
- Other explanatory materials
ISA 315, Identifying and Assessing the Risks of Material Misstatement
through Understanding the Entity and Its Environment
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
- risk assessment procedures understanding the entity, assessing risks of material misstatements
- Other explanatory materials
ISA 320, Materiality in Planning and Performing an Audit
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
-determine materiality and performance materiality
- Other explanatory materials
ISA 330, The Auditor’s Responses to Assessed Risks
- Scope of the ISA
- The role of timing and planning
- effective date
- Audit Procedures Responsive to the Assessed Risks of Material
Misstatement at the Assertion Level
- Other explanatory materials
ISA 402, Audit Considerations Relating to an Entity Using a service organization
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
- Type 1 and Type 2 Reports that Exclude the Services of a Subservice
Organization
- Fraud, Non-Compliance with Laws and Regulations and
Uncorrected Misstatements in Relation to Activities at the Service
Organization
- Other explanatory materials
ISA 450, Evaluation of Misstatements Identified during the Audit
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
-Communication and Correction of Misstatements
- Evaluating the Effect of Uncorrected Misstatements
- Other explanatory materials
ISAs' ( 300 - 315 - 320 - 330 - 402 - 450 )" Planning, Risk Assessment and Internal Control "
4 Hours, 20 June 2023, 10:00 AM-2:00 PM
Objective
ISA 300, Planning an Audit of Financial Statements
ISA 315, Identifying and Assessing the Risks of Material Misstatement
through Understanding the Entity and Its Environment
ISA 320, Materiality in Planning and Performing an Audit
ISA 330, The Auditor’s Responses to Assessed Risks
ISA 402, Audit Considerations Relating to an Entity Using a service organization
ISA 450, Evaluation of Misstatements Identified during the Audit
Outlines
ISA 300, Planning an Audit of Financial Statements
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
- Preliminary Engagement activities and planning and documentation
- Other explanatory materials
ISA 315, Identifying and Assessing the Risks of Material Misstatement
through Understanding the Entity and Its Environment
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
- risk assessment procedures understanding the entity, assessing risks of material misstatements
- Other explanatory materials
ISA 320, Materiality in Planning and Performing an Audit
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
-determine materiality and performance materiality
- Other explanatory materials
ISA 330, The Auditor’s Responses to Assessed Risks
- Scope of the ISA
- The role of timing and planning
- effective date
- Audit Procedures Responsive to the Assessed Risks of Material
Misstatement at the Assertion Level
- Other explanatory materials
ISA 402, Audit Considerations Relating to an Entity Using a service organization
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
- Type 1 and Type 2 Reports that Exclude the Services of a Subservice
Organization
- Fraud, Non-Compliance with Laws and Regulations and
Uncorrected Misstatements in Relation to Activities at the Service
Organization
- Other explanatory materials
ISA 450, Evaluation of Misstatements Identified during the Audit
- Scope of the ISA
- The role of timing and planning
- effective date
- Requirements
-Communication and Correction of Misstatements
- Evaluating the Effect of Uncorrected Misstatements
- Other explanatory materials
