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Consultation Draft (English).pdf

Practice-Note-10-Revised-2022-Consultation-Consultation-draft-english.pdf
Preview of Consultation draft (English)
🔗 Source: public-audit-forum.org.uk
📊 Size: 686 KB
👤 Author: Public Audit Forum
⬇️ Downloads: 122

Summary

the Statement of Recommended Practice for the audit of financial statements and regularity of public sector bodies in the United Kingdom, revised in 2022. It covers various topics, including quality management, ethics, independence, and confidentiality, as well as specific International Standards on Auditing (ISAs) such as ISA 210, 240, 250A, 260, 315, 320, 402, 510, 540, 550, 560, and 570. These standards address areas like agreeing audit engagement terms, fraud, laws and regulations, communication with those charged with governance, risk assessment, materiality, and going concern. The document provides guidance on applying these standards in the public sector context, including considerations for public sector specific circumstances and transactions.

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Description

the Statement of Recommended Practice for the audit of financial statements and regularity of public sector bodies in the United Kingdom, revised in 2022.

Technical Information

  • File Format: PDF
  • File Size: 686 KB
  • Pages: 93
  • Language: EN
  • Author: Public Audit Forum
  • Total Downloads: 122
  • Last Updated: 5 days ago

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