Add to ORKGThe International Standard on Auditing 510, «Initial Audit Engagements-Opening Balances» (Spain) ISA 510 does not bring big changes in respect of the Technical Auditing Standard on opening balances that has been applied in Spain up to now. The objective of said ISA is to define the auditor’s responsibility in relation to the opening balances in an initial audit engagement, bearing in mind that said balances, apart from the amounts indicated in the financial statements, also include other matters such as contingencies and commitments. This ISA sets out the audit procedures to be applied by the auditor in an initial engagement in order to obtain sufficient appropriate audit evidence regarding the opening balances and the effect this might hav...
The International Auditing Standards (ISAs) issued by the IAASB International Auditing and Security ...
Through this standard, the responsibilities of the auditor to perform analytical procedures to obtai...
When the audit report and the audited financial statements are included in documents that contain ot...
This study looks at the International Standard on Auditing 210, «Agreeing the Terms of Audit Engagem...
The adoption of the International Standards on Auditing in Spain involve the establishment of an int...
The adoption of the International Standards on Auditing in Span involves the establishment of an int...
This paper seeks to provide a detailed analysis of the contents of future audit reports in Spain. Th...
The present work analyzes the change in the Technical Standards on Auditing as a result of the adapt...
The events subsequent to the closing of an entity, may be to highlight situations that directly affe...
The adoption of the International Standards on Auditing in Span involve the establishment of an inte...
In accordance with the terms of the Institute of Accounting and Auditing Resolution of 15 June 2016,...
The international auditing standard 580 deals with the auditor's responsibility to obtain written re...
The standard regulates the responsibilities of the auditor with regard to the comparative informatio...
This article deals with the International Standard on Auditing 610, «Using the Work of Internal Audi...
With this standard audit we try to reduce the design of audit fieldwork, as far as possible, the exi...
The International Auditing Standards (ISAs) issued by the IAASB International Auditing and Security ...
Through this standard, the responsibilities of the auditor to perform analytical procedures to obtai...
When the audit report and the audited financial statements are included in documents that contain ot...
This study looks at the International Standard on Auditing 210, «Agreeing the Terms of Audit Engagem...
The adoption of the International Standards on Auditing in Spain involve the establishment of an int...
The adoption of the International Standards on Auditing in Span involves the establishment of an int...
This paper seeks to provide a detailed analysis of the contents of future audit reports in Spain. Th...
The present work analyzes the change in the Technical Standards on Auditing as a result of the adapt...
The events subsequent to the closing of an entity, may be to highlight situations that directly affe...
The adoption of the International Standards on Auditing in Span involve the establishment of an inte...
In accordance with the terms of the Institute of Accounting and Auditing Resolution of 15 June 2016,...
The international auditing standard 580 deals with the auditor's responsibility to obtain written re...
The standard regulates the responsibilities of the auditor with regard to the comparative informatio...
This article deals with the International Standard on Auditing 610, «Using the Work of Internal Audi...
With this standard audit we try to reduce the design of audit fieldwork, as far as possible, the exi...
The International Auditing Standards (ISAs) issued by the IAASB International Auditing and Security ...
Through this standard, the responsibilities of the auditor to perform analytical procedures to obtai...
When the audit report and the audited financial statements are included in documents that contain ot...