"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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sg-smu-ink.soa_research-25492016-09-26T08:21:21Z "Other Information" in an Audit (Part 2) FOO S.L., 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 provide useful guidance to the auditors. With additional prescribed work efforts, it also calls for a greater integration of OI work scope with the overall audit planning. 2016-08-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1522 https://ink.library.smu.edu.sg/context/soa_research/article/2549/viewcontent/8889287.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Corporate Finance |
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Accounting Corporate Finance FOO S.L., "Other Information" in an Audit (Part 2) |
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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 provide useful guidance to the auditors. With additional prescribed work efforts, it also calls for a greater integration of OI work scope with the overall audit planning. |
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FOO S.L., |
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FOO S.L., |
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FOO S.L., |
| title |
"Other Information" in an Audit (Part 2) |
| title_short |
"Other Information" in an Audit (Part 2) |
| title_full |
"Other Information" in an Audit (Part 2) |
| title_fullStr |
"Other Information" in an Audit (Part 2) |
| title_full_unstemmed |
"Other Information" in an Audit (Part 2) |
| title_sort |
"other information" in an audit (part 2) |
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Institutional Knowledge at Singapore Management University |
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2016 |
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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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