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SA 250

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Shivam Vaste
Mind Map by Shivam Vaste, updated more than 1 year ago
Shivam Vaste
Created by Shivam Vaste over 7 years ago
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Resource summary

SA 250
  1. Operations - laws and regulations
    1. Responsibility of auditor
      1. Detect non-compliance
        1. Direct effect on F.S.
          1. Indirect effect on F.S
          2. Non-compliance of audit procedure
            1. Understand the act
              1. Further info
                1. Noncompliance - discuss with TCWG
                  1. TCWG do not provide SAAE, take legal advice
                    1. Consider effect on opinion
                    2. Indicators of non-compliance
                      1. Fines, penalties
                        1. Lawyer's fees
                          1. Managers fees
                            1. Unsusual cash transaction
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