Conduct of an Audit in Accordance with Standards of Auditing (SAs).

Conduct of an Audit in Accordance with SAs     Meaning: 1) Complying with SAS Relevant to the Audit The auditor shall comply with all SAs relevant to the audit.An SA is relevant to the audit when the SA is in effect and the circumstances addressed by the SA exist Have an understanding of the entire text of an SA Do not represent compliance with SAS in the auditor’s report unless the auditor has complied with SA-200 and all other SAS relevant to the audit. 2) Objectives Stated in Individual…

Read More