Rules (CH2)

hadasmolina
Mind Map by hadasmolina, updated more than 1 year ago
hadasmolina
Created by hadasmolina about 6 years ago
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Description

HOW ISAS ARE PRODUCED, BY WHOM, HOW ARE THEY CREATED, FEATURES

Resource summary

Rules (CH2)
  1. Standards
    1. ISA'S
      1. Set up by
        1. IAASB
          1. IFAC
            1. ACCA
              1. ACA
          2. Process
            1. I/D areas ISA'S to be improved
              1. Allocate resources
                1. Consultation
                  1. Draft
                    1. Public
                      1. Big 4
                      2. 120 days
                  2. Implamantion
                    1. National Standards
                      1. ISAS
                        1. Set their own
                          1. Modify
                          2. EU Company
                            1. ISAS apply in full automatically
                          3. Features
                            1. written by independent auditors in the context of an audit of FS
                              1. Apply to Historical financial inf'n
                                1. Guidance performance Audit
                                  1. Principles to be applied
                                    1. To be applied in all cases
                                      1. Exception
                                        1. Auditor deems to departure of the ISAS to achieved overall aim of audit
                                          1. Must justify reason
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