Certificate Auditing Theory Karteikarten am PSA 560 Subsequent Events, erstellt von Irene Eloisa am 05/05/2015.
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Erstellt von Irene Eloisa
vor etwa 9 Jahre
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Schließen
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Erstellt von Irene Eloisa
vor etwa 9 Jahre
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Scope of PSA 560 Subsequent Events
OBJECTIVES OF AN AUDITOR UNDER PSA 560
Basic/General Requirements of PSA 560 Subsequent Events
What to do about events occurring between DATE OF FINANCIAL ST. and DATE OF AUDITOR'S REPORT
What should the written representation contain
What should auditor do in the ff case -
facts after date of auditor's report but before date of fs and had he known at date of report may have caused him to amend the report
What should the auditor do if mgt amends the report due to subsequent events know after date of auditor's report but before date of FS issuance
If amendment is restricted to such subsequent event, the auditor shall do what....
if law does not require amendment but auditor believes it needs amendment the auditor should do...
