Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Standard on Auditing
|
| gptkbp:appliesTo |
auditors
audit firms |
| gptkbp:category |
Auditing standard
|
| gptkbp:fullName |
International Standard on Auditing 110
|
| gptkbp:governingBody |
gptkb:International_Federation_of_Accountants
|
| https://www.w3.org/2000/01/rdf-schema#label |
ISA 110
|
| gptkbp:issuedBy |
gptkb:International_Auditing_and_Assurance_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:relatedTo |
ISA 200
ISA 220 |
| gptkbp:requires |
Auditor must comply with ethical requirements
Auditor must exercise professional judgment Auditor must maintain professional skepticism Auditor must obtain sufficient appropriate audit evidence Auditor must comply with all ISAs relevant to the audit Auditor must have an understanding of the entire text of an ISA |
| gptkbp:scope |
Sets requirements for the conduct of an audit in accordance with ISAs
Establishes overall objectives of the independent auditor |
| gptkbp:title |
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
|
| gptkbp:bfsParent |
gptkb:Focusrite_ISA_preamp
|
| gptkbp:bfsLayer |
7
|