Term
|
Definition
| Overall Objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing |
|
|
Term
|
Definition
| Agreeing the terms of audit engagements |
|
|
Term
|
Definition
|
|
Term
|
Definition
| The auditor's responsibilities relating to fraud in an audit of financial statements |
|
|
Term
|
Definition
| Consideration of law and regulation in an audit of financial statements |
|
|
Term
|
Definition
| Communicating with those charged with governance |
|
|
Term
|
Definition
| Communicating deficiencies in internal control to those charged with governance and management |
|
|
Term
|
Definition
| Planning an audit of financial statements |
|
|
Term
|
Definition
| Identifying and assessing the risks of material misstatement through understanding the entity and its environment |
|
|
Term
|
Definition
| Materiality in planning and performing an audit |
|
|
Term
|
Definition
| The auditor's responses to assessed risks |
|
|
