An important part of evaluating the auditor’s objectivity and professional skepticism is for the audit committee to gauge
the frankness and informative nature of responses to open-ended questions put to the lead audit engagement partner (and
members of the audit engagement team as appropriate). Examples of appropriate topics include: the financial reporting
challenges posed by the company’s business model; the quality of the financial management team; the robustness of the
internal control environment; changes in accounting methods or key assumptions underlying critical estimates; and the
range of accounting issues discussed with management during the audit (including alternative accounting treatments and...
Nội dung trích xuất từ tài liệu:
INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING
INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING
Số trang: 29
Loại file: pdf
Dung lượng: 146.89 KB
Lượt xem: 17
Lượt tải: 0
Thông tin tài liệu:
Tìm kiếm theo từ khóa liên quan:
Bahia State Functional Equilibrium Promoter Early Detection Clinical Setting Prevention and Early DetectionTài liệu có liên quan:
-
0 trang 37 0 0
-
Federal Deposit Insurance Corporation
63 trang 37 0 0 -
Options for media development in Iraq
27 trang 37 0 0 -
0 trang 37 0 0
-
SUMMARY OF THE HIPAA PRIVACY RULE
25 trang 37 0 0 -
300 trang 36 0 0
-
Breast cancer quality of care in Syria: Screening, diagnosis, and staging
7 trang 33 0 0 -
Moving Pictures: The History of Early Cinema
15 trang 32 0 0 -
8 trang 32 0 0
-
108 trang 32 0 0
