IFSCA’s consultation paper seeking public views on introducing Remote Broker-Dealers in IFSC. Explore background, policy measures and proposed regulations for foreign participation.
Explore the significance of Auditing Standard 701 and the communication of key audit matters in the auditor’s report. Learn its objectives, requirements, and implications for financial statement audits
Explore the auditor’s responsibilities using an expert’s work in fields beyond accounting. Learn the requirements, objectives, and effective date of SA 620
Explore Standard on Auditing 600, addressing the use of another auditor’s work. Learn the procedures, co-ordination, and reporting considerations for effective audit collaboration
Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibilities relating to subsequent events in an audit of financial statements. It does not deal with matters relating to the auditor’s responsibilities for other information obtained after the date of the auditor’s report, which are addressed in SA 720(Revised).1 However, […]
Explore the nuances of SA 505 External Confirmations for robust audit evidence. Understand procedures, reliability factors, and implications. Stay audit-ready
Explore SA 402 s role in user auditors obtaining audit evidence when entities use service organisations. Learn risk assessment, tests of controls, and reporting
Explore the significance of materiality in auditing with SA 320. Understand its application in risk assessment, performance, and revision during audit progress
Explore SA 265, guiding auditors on communication of internal control deficiencies. Learn about the requirements, objectives, and application for effective audit practices
Explore the auditors role in ensuring compliance with laws and regulations in financial audits. Learn about responsibilities, procedures, and reporting for effective risk management