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This section covers up the summaries of IASs, IFRSs, IFRIC, SIC and their effective dates along with the historical changes in standards
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ISA 320: Materiality in planning and performing audit
ISA 320 deals with the materiality concept and it guides that how and when to determine materiality during the audit of financial statements...
ISA 300: Planning an audit of financial statements
ISA 300 deals with the concept to guide the auditor that how to make the best effective audit planning while conducting an audit of financial statements...
ISA 230: Audit
ISA 230 deals with the concept to guide the auditor that how and when to obtain sufficient appropriate audit evidence to maintain the best quality of audit...
Why independence is essential for the auditor
External auditor being the statutory auditor shall be independent of the company affairs and shall not linked his financial or other...
Net Present Value and Internal Rate of Return
Net present value and internal rate of return are used in the investment appraisal situations to decide whether...
Key Differences between IFRS and GAAP
IFRSs are applicable in EUROPE and some Asian countries with wide level applicability while GAAP is only applicable in USA and Canada...