The ISAs that affected by the Clarity Project
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Continued from the previous post: The Clarity Project [https://lnkd.in/giptfb7k] ISA 260 Communication with Those Charged with Governance This clarified ISA emphasises the importance of effective two-way communication between the auditor and those charged with governance of the entity. Where the auditor encounters significant difficulty during the course of an audit, the auditor is required to […]
Improving Audit Quality 1: An Overview
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Back to N Years Ago When I was younger (wow, this makes me feel so old), audit quality was not really a “thing.” I watched my superiors perform audits they believed to be sufficient, and my colleagues and I were taught to follow in their footsteps. We conducted what we believed to be good audits […]