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Este Cmap, tiene información relacionada con: CORE CONCEPTUAL ABOUT AUDIT, Core Concepts about Audit ISAES (International Standards on assurance engagement) Established standards to:, Are assets to one party and liabilities to another. IAPN 1000 Provide practicals assistance to auditors., IAASB International Auditing and Assurance Standards Board. Standards for auditing assurance and quality management., Established standards to: Increase the confidence of users through procedures that help to assurance the financial information. ISAE 3402- Assurance reports on controls at a service organizations., Are guide that auditors must follow to do an audit. Characteristics Include the audit evidences., Core Concepts about Audit ISA (International Standards on Auditing) Are guide that auditors must follow to do an audit., Is a organization dedicated to serving the public interest and contribuited the develop of international economics. Organization IESBA, Is a organization dedicated to serving the public interest and contribuited the develop of international economics. Organization IAASB, Are standars to be applied in the review of financial information that do not constitute anual financial statements. ISRE 2400 Explain the responsabilities that an external professional have when accepts a review financial statemets., Are guide that auditors must follow to do an audit. Characteristics Explain responsability general principles and risk., Core Concepts about Audit IFAC (International Federation of Accountants) Is a organization dedicated to serving the public interest and contribuited the develop of international economics., Established standards to: Increase the confidence of users through procedures that help to assurance the financial information. ISAE 3400- The examination of prospective financial information., Is a organization dedicated to serving the public interest and contribuited the develop of international economics. Organization IAESB, Provide practicals assistance to auditors. Objetives -Background about financial instruments -Discussion of audit consideration about it., Core Concepts about Audit Financial Instruments Are assets to one party and liabilities to another., Is a organization dedicated to serving the public interest and contribuited the develop of international economics. Organization IPSASB, Established standards to: Increase the confidence of users through procedures that help to assurance the financial information. ISAE 3420- Assurance engagement to report oon the compilation of forma financial information., IAESB International Accounting Educations Standards Board. Standards for education of accountants., Are guide that auditors must follow to do an audit. Characteristics Each is a resolves specific audit case (requirement)., IPSASB International Public Sector Accounting Standards. Establish standards for public sector entities.