Basis for Conclusions: Clarity
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ED ISA 260/2007 (Revised and Redrafted)
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MIA Inviting Comments on ED 545/2005 – “Auditing Fair Value Measurements And Disclosures”
21 July 2005 Auditing - Exposure Draft ED 545/2005 MIA INVITING COMMENTS ON ED 545/2005 -"AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES” The Malaysian Institute of Accountants has approved the release of this exposure draft for distribution to members, professional accountancy bodies, regulators and other interested parties for comment only. The exposure draft may be modified in the light of comments received before being issued in the form of an Approved Standard on Auditing. Comments should be submitted in writing so as to be received by 15 October 2005. Unless respondents request confidentiality, their comments are a matter of public [...]
MIA Inviting Comments on ED 1012/2005 – ” Auditing Derivative Financial Instruments”
21 July 2005 Auditing - Exposure Draft ED 1012/2005 MIA INVITING COMMENTS ON ED 1012/2005 -" AUDITING DERIVATIVE FINANCIAL INSTRUMENTS" The Malaysian Institute of Accountants has approved the release of this exposure draft for distribution to members, professional accountancy bodies, regulators and other interested parties for comment only. The exposure draft may be modified in the light of comments received before being issued in the form of an Approved Standard on Auditing. Comments should be submitted in writing so as to be received by 15 October 2005. Unless respondents request confidentiality, their comments are a matter of public record. [...]
AI200 : Objective and General Principles Governing an Audit of Financial Statements
21 February 2005 Auditing - Exposure Draft AI200 INTERNATIONAL STANDARD ON AUDITING Objective and General Principles Governing an Audit of Financial Statements Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability [...]
AI210 : Terms of Audit Engagement
21 February 2005 Auditing - Exposure Draft AI210 INTERNATIONAL STANDARD ON AUDITING Other Information in Documents Containing Audited Financial Statements Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards [...]
AI240 : The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
21 February 2005 Auditing - Exposure Draft AI240 INTERNATIONAL STANDARD ON AUDITING THE AUDITOR'S RESPONSIBILITY TO CONSIDER FRAUD AND ERROR IN AN AUDIT OF FINANCIAL STATEMENTS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in September 2003 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved [...]
AI250 : Consideration of Laws and Regulations in an Audit of Financial Statements
21 February 2005 Auditing - Exposure Draft AI250 INTERNATIONAL STANDARD ON AUDITING CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International [...]
AI320 : Audit Materiality
21 February 2005 Auditing - Exposure Draft AI320 INTERNATIONAL STANDARD ON AUDITING AUDIT MATERIALITY Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]
AI510 : Initial Engagements – Opening Balances
21 February 2005 Auditing - Exposure Draft AI510 INTERNATIONAL STANDARD ON AUDITING INITIAL ENGAGEMENTS - OPENING BALANCES Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing [...]
AI550 : Related Parties
21 February 2005 Auditing - Exposure Draft AI550 INTERNATIONAL STANDARD ON AUDITING RELATED PARTIES Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]
AI560 : Subsequent Events
21 February 2005 Auditing - Exposure Draft AI560 INTERNATIONAL STANDARD ON AUDITING SUBSEQUENT EVENTS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]
AI580 : Management Representations
21 February 2005 Auditing - Exposure Draft AI580 INTERNATIONAL STANDARD ON AUDITING MANAGEMENT REPRESENTATIONS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on Auditing (ISA) are to [...]
AI600 : Using the Work of Another Auditor
21 February 2005 Auditing - Exposure Draft AI600 INTERNATIONAL STANDARD ON AUDITING USING THE WORK OF ANOTHER AUDITOR Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International Standards on [...]
AI1004 : The Relationship between Bank Supervisors and External Auditors
21 February 2005 Auditing - Exposure Draft AI1004 INTERNATIONAL STANDARD ON AUDITING THE RELATIONSHIP BETWEEN BANK SUPERVISORS AND EXTERNAL AUDITORS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this Statement in October 1997 for publication. The status of the International Auditing Practice Statement is set out in the Preface to International Standards on Auditing and Related Services. Applicability This statement is issued for guidance only and is not intended to have the authority of an ISA. Description: AI1004 Download PDF
AI720 : Other Information in Documents Containing Audited Financial Statements
21 February 2005 Auditing - Exposure Draft AI720 INTERNATIONAL STANDARD ON AUDITING OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability International [...]
AI1010 : The Consideration of Environmental Matters in the Audit of Financial Statements
21 February 2005 Auditing - Exposure Draft AI1010 INTERNATIONAL STANDARD ON AUDITING THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this Statement in October 1997 for publication. The status of the International Auditing Practice Statement is set out in the Preface to International Standards on Auditing and Related Services. Applicability This statement is issued for guidance only and is not intended to have the authority of an ISA. The purpose of this Statement is to provide practical assistance to auditors in the [...]
AI4400 : Engagements to Perform Agreed Upon Procedures Regarding Financial Information
21 February 2005 Auditing - Exposure Draft AI4400 INTERNATIONAL STANDARD ON AUDITING ENGAGEMENTS TO PERFORM AGREED UPON PROCEDURES REGARDING FINANCIAL INFORMATION Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in October 1997 for publication. This standard should be read in conjunction with Preface to Approved Standards on Auditing; Preface to International Standards on Auditing and Related Services; Glossary of Terms and AI 120 - Framework of International Standards on Auditing. The status of International Standards on Auditing is set out in the Council's statement Preface to Approved Standards on Auditing. Applicability [...]
