Key Audit Areas

The key audit areas are those areas that are the most risky, sensitive and complex areas of the engagement, those areas that are significant in term of materiality regardless of risk classification, and those that are the most significant in terms of formulating auditor's opinion.
  • Significant risks and significant matters (including significant management accounting estimates)
  • Significant auditing considerations or variations from member firm policy
  • Large, complex or unusual transactions
  • Areas that are significant in terms of materiality regardless of risk classification

Create Date : 18 กุมภาพันธ์ 2560
Last Update : 18 กุมภาพันธ์ 2560 17:44:20 น. 0 comments
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