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Showing 14861–14870 of 41231 articles for “Art. al. 2”
…items that enable it to reach conclusions on which to base its opinion on the financial statements.2. The purpose of this standard is to define the evidential nature of the elements collected by the…
…ation by the statutory auditor of the concept of materiality when planning and performing an audit. 2. The purpose of this standard is to explain how the concept of materiality is applied by the audit…
…e information needed to reach conclusions on which to base his opinion on the financial statements. 2. The purpose of this standard is to define the principles relating to the use of this technique by…
…ormal market conditions, for example, when they do not give rise to consideration or remuneration. 02. Due to the limitations of the audit, there is a risk that the auditor will not detect all materia…
…s, an entity is presumed to be continuing in business. These are prepared on a going concern basis. 2. The purpose of this standard is to define the audit procedures that the statutory auditor perform…
…al statements taken as a whole are free from material misstatement, whether by amount or by nature. 2. The purpose of this standard is to define the principles relating to the application by the statu…
…nt, detect or correct misstatements in the accounts due to its design, implementation or operation. 2. A material weakness in internal control is a weakness or set of weaknesses in internal control re…
…egulations, non-compliance with which may lead to material misstatement of the financial statements.2. The purpose of this standard is to define the audit procedures that the auditor performs:- to ide…
…erform audit procedures that provide a basis for the auditor's opinion on the financial statements. 2. The purpose of this standard is to set out the principles for obtaining an understanding of the e…
…e constitute elements collected to reach conclusions on which he bases his opinion on the accounts. 2. The purpose of this standard is to define:- the principles relating to the use by the statutory a…
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