"Other Information" in an Audit (Part 2)
In light of the new reporting requirements, SSA 720 (Revised) articulates a systematic approach on Other Information (OI) work. It comprises five key elements. These are Obtaining, Reading and Considering, Responding, Reporting and Documentation of OI (Figure 1). Invariably, these enhancements provi...
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2016
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1522 https://ink.library.smu.edu.sg/context/soa_research/article/2549/viewcontent/8889287.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |