BAF 315: AUDITING I
| Institution | MASENO UNIVERSITY |
| Course | BUSINESS AND ECONOMI... |
| Year | 1st Year |
| Semester | Unknown |
| Posted By | Mwalimu Evans Okoyo. |
| File Type | |
| Pages | 21 Pages |
| File Size | 571.89 KB |
| Views | 5385 |
| Downloads | 1 |
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Description
ISA 315 further states that the auditor should obtain an understanding of the accounting and internal control systems sufficient to plan the audit and develop an effective audit approach. The auditor should use professional judgment to assess audit risk and to design audit procedures to ensure it is reduced to an acceptably low level.
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