International Standards on Auditing (ISAs)
GPTKB entity
Statements (46)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:investigation
|
| gptkbp:addresses |
fraud risk assessment
going concern assessment |
| gptkbp:aims_to |
improve the reliability of financial statements
|
| gptkbp:approves |
gptkb:1977
|
| gptkbp:composed_of |
a set of standards
|
| gptkbp:developed_by |
gptkb:International_Auditing_and_Assurance_Standards_Board_(IAASB)
|
| gptkbp:facilitates |
international cooperation among auditors
|
| https://www.w3.org/2000/01/rdf-schema#label |
International Standards on Auditing (ISAs)
|
| gptkbp:includes |
ISA 200
ISA 315 ISA 700 |
| gptkbp:is_a_framework_for |
audit quality control
|
| gptkbp:is_adopted_by |
many countries
public sector auditors |
| gptkbp:is_applied_in |
financial audits
|
| gptkbp:is_cited_in |
audit reports
|
| gptkbp:is_critical_for |
financial statement audits
|
| gptkbp:is_essential_for |
audit quality
|
| gptkbp:is_evaluated_by |
regulatory bodies
|
| gptkbp:is_influential_in |
global auditing practices
|
| gptkbp:is_integrated_with |
gptkb:International_Financial_Reporting_Standards_(IFRS)
|
| gptkbp:is_linked_to |
ethical standards for auditors
|
| gptkbp:is_part_of |
International Financial Reporting Standards (IFRS) framework
|
| gptkbp:is_promoted_by |
professional accounting organizations
|
| gptkbp:is_recognized_by |
gptkb:IFAC
|
| gptkbp:is_referenced_in |
academic research on auditing
|
| gptkbp:is_reflected_in |
changes in the business environment
|
| gptkbp:is_reviewed_by |
IAASB every few years
|
| gptkbp:is_subject_to |
peer reviews
|
| gptkbp:is_supported_by |
training programs for auditors
|
| gptkbp:is_updated_by |
IAASB regularly
|
| gptkbp:is_used_by |
public accountants
|
| gptkbp:mandatory_for |
auditors in many jurisdictions
|
| gptkbp:promotes |
transparency in financial reporting
|
| gptkbp:provides_guidance_on |
audit evidence
audit planning audit reporting |
| gptkbp:purpose |
to enhance the quality and consistency of auditing practices
|
| gptkbp:regulatory_compliance |
ethical requirements
|
| gptkbp:requires |
risk assessment procedures
communication with those charged with governance internal control evaluation |
| gptkbp:supports |
public confidence in financial statements
|
| gptkbp:bfsParent |
gptkb:International_Auditing_and_Assurance_Standards_Board_(IAASB)
|
| gptkbp:bfsLayer |
8
|