ARTICLES

ISA 560, “Subsequent Events,” is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance to auditors on how to […]

ISA 550, Related Parties, is an international auditing standard issued by the International Auditing and Assurance Standards Board (IAASB). It provides guidance to auditors on […]

ISA 545, or International Standard on Auditing 545, is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance to […]

ISA 540, also known as the International Standard on Auditing (ISA) 540, “Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures,” provides guidance […]

ISA 530 – Audit Sampling and Other Means of Testing   Introduction: ISA 530, “Audit Sampling and Other Means of Testing,” is a standard issued […]

ISA 520, “Analytical Procedures,” is an auditing standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance to auditors on the […]

ISA 510, “Initial Engagements – Opening Balances and Continuing Engagements – Opening Balances,” is a standard issued by the International Auditing and Assurance Standards Board […]

ISA 505 “External Confirmations” is an international auditing standard that provides guidance to auditors on the use of external confirmations as audit evidence. External confirmations […]

ISA 500, also known as “Audit Evidence,” is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance to auditors […]

ISA 402, also known as “Audit Considerations Relating to Entities Using Service Organizations,” is an International Standard on Auditing issued by the International Auditing and […]