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Series of International Standards on Auditing

Series of International Standards on Auditing

Series of  International Standards on Auditing (ISA) are professional standards for the performance of financial audit of financial information some of the series are as follows. Series of International Standards on Auditing   200 series: General principles and responsibilities ISA 200 Overall objectives of the independent auditor Objectives of the auditor: To obtain …

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Audit, its Meaning, its Scope + Objective + Advantages

Audit, its Meaning, its Scope + Objective + Advantages

HI guys, today we are talking about the Audit, its Meaning its Scope, + Objective +Advantages. After this lesson one enables the basic concepts of the audit. An audit, its Meaning is as follows The word audit is derived from the Latin word “AUDIRE” which means to hear. Initially, the auditor …

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Basic Postulates of Auditing structure

HI, Today we talk about audit postulate. Mautz and Sharaf presented an interesting idea about the postulates of auditing. In their study, they stated Basic Postulates of Auditing structure. My generalization about the postulates is as follows: In my opinion, the postulates were valid in 1961. This was because Mautz …

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Classification of Audit According to The Circumstances

Classification of Audit According to The Circumstances

Hi, Today we talk about Classification of Audit According to The Circumstances. Auditing is a broad discipline. The entire process of auditing depends upon the kind of audit required in particular circumstances. Therefore, it is logical to discuss various kinds of audits before outlining the precise procedure for any audit. …

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