Home  Journals  International Accounting  36(282) - 2013 September

Approaches to planning the audit procedures

Available online: 26 September 2013

Subject Heading: AUDIT ACTIVITY

JEL Classification: 

In the article provisions ISA 330 "The auditor's responses to assessed risks", opening planning of the further audit procedures are investigated. The author has elaborated and presented the scheme appropriate approach to determining the nature, timing and extent of further audit procedures. On the basis of the described methods of planning of further audit procedures can be established audit methodology and working documents of auditor.

Keywords: further audit procedures, nature, timing and extent of audit procedures; risk of material misstatement, tests of controls; substantive procedures

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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