Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

Daniel Botez

18 citations0/0 files storedSTUDIES AND SCIENTIFIC RESEARCHES ECONOMICS EDITION

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200) deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs).

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Imported from OpenAlex (CC0) — nothing here is generated.