Normas Internacionales de Auditoría (ISA presentaciones ISA) Módulo de PowerPoint (12 juegos de diapositivas)
International Standards on Auditing™ (ISA™) Module PowerPoint presentations (12 sets of slides)
Translated by: Interamerican Accounting Association (IAA)
Status:
Completed
IAASB
| Guidance & Support Tools
Spanish-Latin America
Las presentaciones PowerPoint del Módulo ISA están diseñados para promover el conocimiento y la comprensión de las ISA. Explican los principios clave de las ISA y cambios importantes, ISA individuales, incluyendo las implicaciones para las auditorías de pequeñas y medianas empresas (PYME) y podrán ser de utilidad en relación con las actividades de aplicación de las ISA o para actividades de formación.
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Introduction to the Clarity Project
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The Clarified ISAs, Audit Documentation, and SME Audit Considerations (ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with ISAs, and ISA 230, Audit Documentation)
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ISA 260, Communication with Those Charged with Governance
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ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Managements
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ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
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ISA 550, Related Parties
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ISA 600, Special Considerations - Auditors of Group Financial Statements (Including the Work of Component Auditors)
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ISA 580, Written Representations
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ISA 620, Using the Work of an Auditor's Expert
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Materiality, Misstatements and Reporting - Part I
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Materiality, Misstatements and Reporting - Part II
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Materiality, Misstatements and Reporting - Part III
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