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INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION ...

AUDIT DOCUMENTATION ISA 230 146 (a) The nature, timing and extent of the audit procedures performed to comply with the ISAs and applicable legal and regulatory ...

http://www.ifac.org/sites/default/files/publications/files/A012%202012%20IAASB%20Handbook%20ISA%20230.pdf

Date added: February 3, 2013 - Views: 8

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INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 230 AUDIT ...

INTERNATIONAL STANDARD ON AUDITING ... 230 . AUDIT DOCUMENTATION (Effective for audits of financial statements for periods ending on or after 15 December 2010)

https://www.frc.org.uk/Our-Work/Publications/APB/ISA-230-Audit-Documentation.pdf

Date added: July 25, 2014 - Views: 1

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INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 230 ...

INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 230 (REVISED) AUDIT DOCUMENTATION (Effective for audits of financial information for periods beginning on or after ...

https://www.frc.org.uk/Our-Work/Publications/APB/230-(Revised)-Audit-Documentation.aspx

Date added: February 16, 2014 - Views: 1

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ISA 230, Audit Documentation - Independent Regulatory Board ...

3 INTERNATIONAL STANDARD ON AUDITING 230 (REDRAFTED) AUDIT DOCUMENTATION (Effective for audits of financial statements for periods beginning on or after December 15 ...

http://www.irba.co.za/index.php/component/docman/doc_download/38-isa-230-redrafted

Date added: May 5, 2012 - Views: 10

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International Standard on Auditing - Malaysian Institute of ...

1 INTERNATIONAL STANDARD ON INTERNATIONAL STANDARD ON AUDITINGAUDITINGAUDITING 222233330000 Audit DocumentationAudit Documentation Explanatory ForewordExplanatory ...

http://www.mia.org.my/handbook/guide/MASA/ISA230.pdf

Date added: May 8, 2012 - Views: 38

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Proposed Redrafted International Standard on Auditing 230 ...

Appendix Comments on ISA 230, Audit Documentation 1. Is the objective to be achieved by the auditor stated in the proposed redrafted ISA appropriate?

http://www.eba.europa.eu/documents/10180/16118/2007+03+21++(CEBS+CL+ISA+230+-+signed).pdf

Date added: October 30, 2013 - Views: 1

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Proposed Revisions to International Standa d on Auditing No ...

Page 3 Enclosure GAO’s Comments on the Proposed Revisions to International Standard on Auditing No. 230 - Audit Documentation File Assembly Timetable (paragraph 19)

http://www.gao.gov/assets/80/75828.pdf

Date added: June 17, 2013 - Views: 5

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International and Assurance Comments are requested by March ...

Exposure Draft December 2006 Comments are requested by March 31, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on

http://www.icaew.com/~/media/Files/Technical/Audit-and-assurance/isas/isa-230-audit-documentation.pdf

Date added: May 23, 2013 - Views: 1

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Auditing Standard ASA 230 Audit Documentation

Auditing Standard ASA 230 Audit Documentation ... This Auditing Standard conforms with International Standard on Auditing ISA 230 Audit

http://www.comlaw.gov.au/Details/F2013C00960/b38700c8-058a-450d-8cca-42099618c41e

Date added: December 25, 2013 - Views: 1

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ED/ISA (NZ) 230, Audit Documentation AS-204: Documentation

Page 1 of 13 ED/ISA (NZ) 230, Audit Documentation AS-204: Documentation INTRODUCTION Scope of this ISA 1. This International Standard on Auditing (New Zealand) (ISA ...

http://www.nzica.com/Technical/Audit-and-assurance/~/media/NZICA/Docs/Tech%20and%20Bus/Ethical%20and%20professional/Expired%20Exposure%20Drafts/Expired%2014/ED%20ISA%20230%20comparison%20to%20AS%20204.ashx

Date added: November 7, 2012 - Views: 8

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Standard on Auditing (SA) 230 (Revised) Audit Documentation

Standard on Auditing (SA) 2301 ... “Audit DocumentationStandard on Auditing ... is being revised in the light of the corresponding International Standard.

http://s3.amazonaws.com/caclubindia/cdn/forum/files/21_sa230_standard.pdf

Date added: September 2, 2014 - Views: 1

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New Zealand Institute of Chartered Accountants 1

INTERNATIONAL STANDARD ON AUDITING ... 230 AUDIT DOCUMENTATION Issued by the Professional Standards Board of the New Zealand Institute of Chartered Accountants ...

http://www.nzica.com/Technical/Audit-and-assurance/~/media/NZICA/Docs/Tech%20and%20Bus/Ethical%20and%20professional/Expired%20Exposure%20Drafts/Expired%2014/Exposure%20draft%20-%20International%20standard%20on%20auditing%20230%20-%20Audit%20documentation.ashx

Date added: May 23, 2013 - Views: 1

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Amendment to ISA 330, , Amendment to ISQC 1, Historical ...

Project: Proposed Revised International Standard on Auditing (ISA) 230 (Revised), Audit ... Proposed Revised ISA 230, Audit Documentation.

http://www.aicpa.org/advocacy/financialreporting/downloadabledocuments/asb_comment_letters/aicpa_isa_230_comment_letter.pdf

Date added: September 2, 2014 - Views: 1

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Financial Audit Guideline Audit Documentation

INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION ... International Standard on Auditing (ISA) 230, “Audit Documentation” should be read

http://www.issai.org/media/13048/issai_1230_e_.pdf

Date added: September 4, 2013 - Views: 1

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Substantive Differences Between the International Standards ...

... and the Conduct of an Audit in Accordance with International Standards on Auditing ... ISA 230 Audit Documentation ... and International Standard on Auditing ...

http://www.aicpa.org/interestareas/frc/auditattest/downloadabledocuments/clarity/substantive_differences_isa_gass.pdf

Date added: February 14, 2012 - Views: 49

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SRI LANKA AUDITING STANDARD 230 DOCUMENTATION CONTENTS

SRI LANKA AUDITING STANDARD 230 DOCUMENTATION ... DOCUMENTATION SLAuS 230 ... International Standard on Auditing 230.

http://www.casrilanka.com/casl/images/stories/content/publications/publications/sri_lanka_auditing_standards/currently_applicable_sri_lanka_auditing_standards/slaus_20230.pdf

Date added: February 26, 2013 - Views: 1

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I N T O S A I Financial Audit Guideline – Audit Documentation

2 ISSAI 1230 Practice Note1 to [Proposed]2 International Standard on Auditing 230 (Redrafted) – Audit Documentation Background This Practice Note provides ...

http://www.ach.gov.az/files/uploader/ISSAI_1230_E.pdf

Date added: December 14, 2013 - Views: 1

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Standards on Audit Documentation, Other Information

Standards on Audit Documentation, Communication, and Auditor’s Responsibility in Relation to ... l International Standard on Auditing (ISA) 230 (Redrafted), Audit

http://www.iasplus.com/en/binary/ifac/0712revisedisaspr.pdf

Date added: May 23, 2013 - Views: 1

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(SAS) No. 103 (Redrafted), Audit Documentation

(SAS) No. 103 (Redrafted), Audit Documentation, ... revisions to converge with International Standard on Auditing (ISA) 230, Audit Documentation, are appropriate.

http://www.grantthornton.com/staticfiles/GTCom/files/GT%20Thinking/CommentLetters/AICPA_Comments/Actual%20Files/GT%20SAS%20103.pdf

Date added: September 2, 2014 - Views: 1

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INTERNATIONAL STANDARD ON AUDITING 230 AUDIT DOCUMENTATION ...

AUDIT DOCUMENTATION ISA 230 146 Assembly of the Final Audit File 14. The auditor shall assemble the audit documentation in an audit file and

http://www.ifac.org/sites/default/files/downloads/a011-2010-iaasb-handbook-isa-230.pdf

Date added: December 21, 2011 - Views: 29

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IFAC - Latest News

International Standard on Auditing (ISA) 230, Audit Documentation. The standard will contribute to enhancing auditor performance ... Auditing (ISA) 230, Audit ...

http://www.iasplus.com/de/binary/ifac/0509isa230.pdf

Date added: March 2, 2015 - Views: 1

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AUDIT DOCUMENTATION - Global body for professional ...

Audit documentation examples include audit programmes, ... The International Standard on Auditing (ISA) 230 (Redrafted) defines audit documentation (often

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_aug08_pine.pdf

Date added: September 13, 2013 - Views: 1

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FACT SHEET for audit practitioners Clarity standard ASA 230

Superseded Australian auditing standard – ASA 230 Audit ... Clarity standard ASA 230 Audit Documentation ... Clarity’ International Standard on Auditing (ISA) 230

http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/asa230-audit-documentation-auditor-factsheet.pdf

Date added: December 14, 2013 - Views: 1

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Supplement to ED-ISA 230 Redrafted

supplement to proposed isa 230 (redrafted): mapping documents 2 exhibit 1 international standard on auditing 230 (revised) audit documentation

http://www.icaew.com/~/media/corporate/archive/files/technical/audit%20and%20assurance/supplement%20to%20the%20iaasb%20exposure%20draft%20proposed%20isa%20230.ashx

Date added: March 2, 2015 - Views: 1

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INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE AND GENERAL ...

INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL ... ISA 230 (Revised), “Audit Documentation” issued in ...

http://www.irba.co.za/index.php/component/docman/doc_download/141-isa-200-objective-of-and-general-principles-governing-an-audit-of-financial-statements

Date added: September 18, 2012 - Views: 3

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INTERNATIONAL STANDARD ON AUDITING 230 DOCUMENTATION CONTENTS

International Standard on Auditing (ISA) 230, ... standards and provide guidance regarding documentation in the context of the audit of financial statements. 2.

http://www.icisa.cag.gov.in/Background%20Material/DOCUMENTATION-%20230.pdf

Date added: October 14, 2012 - Views: 7

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Standard on Auditing (SA) 2301 (Revised) Audit Documentation

Standard on Auditing (SA) 2301 ... ˝Audit Documentation ˛ Standard on Auditing (S A) 230 ... is being revised in the light of the corresponding International Standard.

http://s3.amazonaws.com/caclubindia/cdn/forum/files/24_17617link_7_sa_230_standard.pdf

Date added: September 2, 2014 - Views: 1

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Gli International Standard on Auditing e gli altri Standard ...

International Standard on Auditing ... (International Auditing Assurance Standard Board) ... • ISA 230, Audit Documentation

http://www.economia.unimib.it/DATA/moduli/11_8835/materiale/lezione%201%20bis%20principi%20professionali%20internazionali%20-%2014_03_2014.pdf

Date added: June 3, 2014 - Views: 6

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INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE AND GENERAL ...

213 ISA 200 AUDITING INTERNATIONAL STANDARD ON ... 2005 and has been incorporated in the text of ISA 200. ISA 230, “Audit Documentation” gave rise to conforming ...

http://www.ire.lu/fileadmin/media/Env_normatif_ISA/isa200_20070612.pdf

Date added: February 10, 2012 - Views: 13

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INTERNATIONAL STANDARD ON AUDITING 330 THE AUDITOR’S ...

International Standard on Auditing ... International Standards on Quality Contro l, ... ISA 230, “Audit Documentation” establishes standards and provides guidance ...

http://www.ire.lu/fileadmin/media/Env_normatif_ISA/isa330_20070612.pdf

Date added: March 20, 2012 - Views: 10

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International Standard on Auditing - Malaysian Institute of ...

International Standard on Auditing ... the Conduct of an Audit in Accordance with International Standards on ... 5 ISA 230, “Audit Documentation,” paragraphs ...

http://www.mia.org.my/handbook/guide/MASA/ISA450.pdf

Date added: November 24, 2012 - Views: 7

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United States Government Accountability Office Washington, DC ...

(Redrafted), Audit Documentation ... applying the clarity drafting conventions and converging with International Standard on Auditing (ISA) 230, ...

http://www.gao.gov/assets/80/75709.pdf

Date added: November 22, 2014 - Views: 1

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INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF ...

INTERNATIONAL STANDARDS ON AUDITING Part A - Proposed ISA 230 (Redrafted), Audit Documentation ... of the Internal Audit Function

http://www.hkicpa.org.hk/file/media/section6_standards/standards/ed-ISA_230_540_560_580_610_720_ED.pdf

Date added: September 6, 2013 - Views: 1

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ISA 230 Issued December 2007 - Faculty of Economics and ...

International Standard on Auditing (ISA) 230, ... establish standards and provide guidance regarding documentation in the context of the audit of financial statements. 2.

http://econ3.upm.edu.my/kelasmaya/sumberkursus/A00215/ACT3141/documentationisa230.pdf

Date added: September 2, 2014 - Views: 1

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International Standards on Auditing: Taking ISAs into the ...

International Standards on Auditing: ... National auditing standard-setters ... – Proportionate audit documentation

http://www.worldbank.org/eca/vdo/vienna/downloads/prof_arnold_schilder_international_standards_on_auditing_english.pdf

Date added: March 26, 2012 - Views: 62

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SA 230(REVISED AUDIT DOCUMENTATION (EFFECTIVE FOR AUDITS OF ...

... “Objective and Scope of an Audit of Financial Statements” correspond to International Standard on Auditing ... to ISA 230, “Audit Documentation

http://www.icaiknowledgegateway.org/littledms/folder1/sa-230-sa-240.pdf

Date added: October 22, 2014 - Views: 1

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ADOPTION OF CLARIFIED INTERNATIONAL STANDARD OF AUDITING (ISA ...

ADOPTION OF CLARIFIED INTERNATIONAL STANDARD OF AUDITING ... ISA 230, Audit Documentation which required ... on the areas of audit documentation, auditing of ...

http://repository.um.edu.my/33064/1/Clarified%20ISA.pdf

Date added: January 31, 2015 - Views: 1

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HKSA 230 (Clarified) Audit Documentation - Home page - Hong ...

Audit Documentation Hong Kong Standard on ... this HKSA conforms with International Standard on Auditing (ISA) 230, ... The audit documentation for the audit of a ...

http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeIII/hksa230cfd.pdf

Date added: April 22, 2013 - Views: 2

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PROPOSED AUDITING PRONOUNCEMENTS, INTERNATIONAL STANDARD ON ...

INTERNATIONAL STANDARD ON AUDITING (ISA) REDRAFTED ACCORDING TO THE IAASB’S CLARITY DRAFTING CONVENTIONS January 2007 ... to extant ISA 230, Audit Documentation.

http://www.irba.co.za/index.php/component/docman/doc_download/270-ed-017-01

Date added: January 18, 2014 - Views: 1

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New York International Auditing and Assurance Standards Board ...

COMMENTS ON THE IAASB EXPOSURE DRAFT, PROPOSED INTERNATIONAL STANDARD ON AUDITING ... The International Forum of Independent Audit Regulators (‘9FIAR”) ...

https://www.ifiar.org/IFIAR/media/Documents/General/Media/IFIAR-Comment-Letter-on-IAASB-ED-ISA-720-Other-information-August-21-2014.pdf

Date added: November 22, 2014 - Views: 1

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SEMINAR ON CLARIFIED INTERNATIONAL STANDARDS ON AUDITING

CLARIFIED INTERNATIONAL STANDARDS ON AUDITING ... International Standard on Quality Control ... ISA 230 Audit Documentation

http://www.icap.org.pk/wp-content/uploads/cpd/ppt/Clarity_ISA_Overview%20_ICAP_Seminar.pdf

Date added: November 6, 2013 - Views: 4

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STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION

STATEMENT OF AUDITING STANDARDS 230 DOCUMENTATION ... guidance regarding documentation of audit evidence in ... procedures in International Standard on Auditing 230 ...

http://www.hkicpa.org.hk/file/media/section6_standards/standards/sas230.pdf

Date added: November 7, 2012 - Views: 11

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Auditing Standard ASA 230 - Auditing and Assurance Standards ...

Auditing Standard ASA 230 Audit Documentation ... Auditing Standard ASA 230 Audit Documentation as set out in ... International Standard on Auditing ISA 230 Audit ...

http://www.auasb.gov.au/admin/file/content102/c3/ASA_230_28-04-06.pdf

Date added: December 19, 2012 - Views: 3

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Technical Director 545 Fifth Avenue, 14 - NYSSCPA.ORG | The ...

Technical Director International Auditing and ... In re: ISA 230 (Revised), “Audit Documentation; ... by the PCAOB in its documentation standard concerns the ...

http://www.nysscpa.org/commentletter/isa.pdf

Date added: May 23, 2013 - Views: 1

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Exposure Drafts ED 9/08 Proposed Auditing Standard ASA 230 ...

Exposure Drafts ED 9/08 Proposed Auditing Standard ASA 230 Audit Documentation ... based on the approved revised and clarified International Standards of Auditing.

http://www.auasb.gov.au/admin/file/content102/c3/ASA_group2_1._Submission_received_from_Ernst_Young_(ED_9_08_-_14_08).pdf

Date added: March 2, 2015 - Views: 1

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Consistency and Quality in Audit - Accounting Courses ...

Consistency and Quality in Audit BY Alan bailie Documentation The objective of audit documentation is to ... international standard on Auditing (uK and ireland) ...

http://www.cpaireland.ie/docs/default-source/In-Practice/consistency-and-quality-in-audit.pdf?sfvrsn=2

Date added: March 2, 2015 - Views: 1

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ISA 320, Materiality in Planning and Performing an Audit ISA ...

International Standard on Auditing (ISA) 320 (Rev ised and Redrafted), “Materiality in Planning ... ISA 230 (Redrafted), “Audit Documentation” A17. ...

http://www.irba.co.za/index.php/component/docman/doc_download/204-isa-450-evaluation-of-misstatements-identified-during-the-audit-

Date added: April 5, 2013 - Views: 2

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This International Standard on Auditing 230, “Audit ...

This International Standard on Auditing 230, “Audit Documentation ” of the International Auditing and Assurance Standards Board, published by the International ...

http://lar.lt/new/request.php?1079

Date added: January 31, 2015 - Views: 1

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IMPORTANCE OF AUDIT DOCUMENTATION - www.caaa.in

IMPORTANCE OF AUDIT DOCUMENTATION ... According to SA 230 on Audit Documentation issued by the Institute of ... Statement on Auditing Standard (SAS) No. 96 on audit

http://www.caaa.in/Image/auditdoc2011.pdf

Date added: September 1, 2013 - Views: 1