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Published: Nov 01, 2009
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Staff Audit Practice Alert - Emerging Practice Issues Regarding the Use of External Confirmations in an Audit of Financial Statements
This IAASB Staff Audit Practice Alert highlights a number of emerging practice issues that may affect the audit evidence obtained through external confirmations.
Related Resources
- At a Glance: A Framework for Audit Quality
- At a Glance: ISRE 2400 (Revised): Engagements to Review Historical Financial Statements
- At a Glance: International Standard on Assurance Engagements (ISAE) 3410, Assurance Engagements on Greenhouse Gas Statements
- At a Glance: International Standard on Assurance Engagements (ISAE) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
- Staff Questions & Answers - Applying ISQC 1 Proportionately with the Nature and Size of a Firm
