P7: Evaluation of misstatements
ACCA: Technical articles - Podcast autorstwa ACCA Student Podcasts
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The completion stage of the audit is when the auditor reviews the work performed and considers the implications for the auditor’s report. A crucial part of this review is the evaluation of misstatements found during the audit. This podcast discusses the requirements of ISA 450, Evaluation of Misstatements Identified during the Audit, and provides some examples of the application of the ISA in the context of the Advanced Audit and Assurance exam.
