ISA 450 Evaluation Of Misstatements
Автор: Pass ACCA Advanced Audit & Assurance with Sheila
Загружено: 2020-10-07
Просмотров: 4582
ISA 450 Evaluation of Misstatements
The completion stage of the audit is when the auditor reviews the work performed and considers the implications for the auditor’s report.
A crucial part of this review is the evaluation of misstatements found during the audit.
This video explains the THREE different categories of misstatement in ISA 450 Evaluation of Misstatements Identified during the Audit.
The categorizations are useful when evaluating misstatements and in making requests to management for misstatements to be corrected.
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