hardi-teh blogspot.com

Auditing for Auditors

Posting topics regarding on auditing issues mostly that of in relation with International Standard on Auditing ISA
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Ready for IFRS

Friday, August 7, 2015. 31 October 2012, the IASB published. Providing an exception to the consolidation requirements in IFRS 10 for INVESTMENT ENTITIES. Disclosure of Interests in Other Entities. A parent shall determine whether it is an INVESTMENT ENTITY.

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PAGE TITLE

Auditing for Auditors

DESCRIPTION

Posting topics regarding on auditing issues mostly that of in relation with International Standard on Auditing ISA

CONTENT

This web page hardi-teh.blogspot.com states the following, "Tuesday, August 11, 2015." We saw that the webpage said " When to perform Tests of Controls in an audit? The objective of the auditor while performing the audit is to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement, through DESIGNING and IMPLEMENTING appropriate responses to those risks." It also said " TESTS of CONTROLS is an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level."

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