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Tag: Audit standards

Audit Working Papers and SA 230

by Finlawportal TeamPosted onMay 15, 2022July 17, 2022AuditLeave a comment on Audit Working Papers and SA 230
Audit working papers

What are audit working papers? Audit working papers refer to the documentation of the planning and execution of an audit engagement. They are essentially a…

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SA 240 on Auditor’s Responsibility for Fraud: An overview

by Finlawportal TeamPosted onApril 29, 2022September 20, 2022AuditLeave a comment on SA 240 on Auditor’s Responsibility for Fraud: An overview
SA 240

SA 240 entitled “The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements” gives guidance on what ought to be the…

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Audit plan Audit report Audit standards Case briefs Conditions & warranties Cost audit Differences Duress Internal controls Legal Intention M&A Negligence Objectives of Auditing Occupier's liability Offer and acceptance Tortious liability Undue influence

  • Vouching vs tracing
    Vouching vs Tracing in Audit
  • Auditor Consent Letter
    Auditor Consent Letter for Appointment and its Format
  • Special Audit
    What is a Special Audit? Its Need and Types
  • Cut-off procedures in audit
    What is meant by Cut-off procedures in Audit?  
  • Interim Audit
    What is an Interim Audit? Objective | Advantages & Disadvantages
  • Lee vs Lee Air Farming
    A case summary of Lee vs Lee’s Air Farming Ltd.
  • Reliability of audit evidence
    All you need to know about the Reliability of Audit Evidence
  • Difference between AGM and EGM
    What is the Difference between AGM and EGM?
  • Scope of auditing
    An understanding of the Scope of Auditing
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