Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Standard on Auditing
|
| gptkbp:appliesTo |
audit of financial statements
|
| gptkbp:category |
audit planning
|
| gptkbp:firstIssueDate |
2004
|
| gptkbp:fullName |
International Standard on Auditing 300
|
| https://www.w3.org/2000/01/rdf-schema#label |
ISA 300
|
| gptkbp:includes |
developing an audit plan
developing an overall audit strategy planning the nature, timing, and extent of audit procedures |
| gptkbp:issuedBy |
gptkb:International_Auditing_and_Assurance_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:objective |
to establish standards and provide guidance on the considerations and activities applicable to planning an audit of financial statements
|
| gptkbp:partOf |
gptkb:International_Standards_on_Auditing
|
| gptkbp:referenceNumber |
300
|
| gptkbp:requires |
updating and changing the audit plan as necessary during the engagement
the involvement of key engagement team members in planning the auditor to plan the audit so that it will be performed in an effective manner |
| gptkbp:status |
active
|
| gptkbp:title |
Planning an Audit of Financial Statements
|
| gptkbp:updated |
2009
|
| gptkbp:usedBy |
auditors
|
| gptkbp:bfsParent |
gptkb:ASA_300
|
| gptkbp:bfsLayer |
8
|