ARTICLES

ISA 330, also known as “The Auditor’s Procedures in Response to Assessed Risks,” is an International Standard on Auditing issued by the International Auditing and […]

ISA 320, “Materiality in Planning and Performing an Audit,” is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance […]

ISA 315, “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment,” is a critical auditing standard that provides guidance […]

ISA 300: Planning an Audit of Financial Statements is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that provides guidance to […]

ISA 260, “Communication with Those Charged with Governance,” is an auditing standard issued by the International Auditing and Assurance Standards Board (IAASB). It provides guidance […]

ISA 250, “Consideration of Laws and Regulations in an Audit of Financial Statements,” is a standard issued by the International Auditing and Assurance Standards Board […]

ISA 240, “The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements,” is an international standard on auditing issued by the International Auditing […]

ISA 230, “Audit Documentation,” is a standard issued by the International Auditing and Assurance Standards Board (IAASB) that sets out the requirements for auditors regarding […]

ISA 220, also known as “Quality Control for Audits of Historical Financial Information,” is a standard issued by the International Auditing and Assurance Standards Board […]

ISA 210, “Terms of Audit Engagements,” is an International Standard on Auditing issued by the International Auditing and Assurance Standards Board (IAASB). It provides guidance […]