ISA 315 provides an overview of the procedures that the auditor should follow in order to obtain
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ISA 315 provides an overview of the procedures that the auditor should follow in order to obtain an understanding, sufficient to assess the risks and consider these risks in designing the audit plans describe the procedures.
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The risk assessment procedures should at a minimum be a combination of the following Inquiries of management and others within the entity It is import...View the full answer
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Related Book For 
Principles of Auditing An Introduction to International Standards on Auditing
ISBN: 978-0273768173
3rd edition
Authors: Rick Hayes, Philip Wallage, Hans Gortemaker
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