STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...
The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...
The CA Institute has come out with “Audit Working Paper Templates” to help auditors prepare their audit working papers consistently and effectively This has been brought out by the ICAI’s Auditing and ...
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