IAASB | IFAC

Zmiany dostosowawcze i wynikające z nowelizacji innych standardów IAASB w wyniku nowych i zmienionych Standardów Zarządzania Jakością

Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards

Sep 30, 2022

IAASB

Polish
Completed
Proponowane zmiany o wąskim zakresie w MSB 700 (zmienionym), Formułowanie opinii oraz sprawozdawczość na temat sprawozdania finansowego; oraz MSB 260 (zmienionym), Komunikowanie się z osobami sprawującymi nadzór

Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication With Those Charged With Governance

Published:
Sep 30, 2022
|

Translated by: Polish Chamber of Statutory Auditors
IESBA倫理規程の改訂により会計事務所が社会的影響度の高い事業体（PIE）に対する独立性に関する要求事項を適用している場合の開示要求に伴う狭い範囲の改訂案-ISA700（改訂）「財務諸表に対する意見の形成と監査報告」及び ISA260（改訂）「ガバナンスに責任を有する者とのコミュニケーション」」の日本語文

Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication With Those Charged With Governance

Published:
Sep 30, 2022
|

Translated by: Japanese Institute of Certified Public Accountants
財務諸表監査における不正に関する規範性のないガイダンス「不正レンズ－ISA 240と他のISAとの相互関係」

Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs

Sep 29, 2022

IAASB

Japanese
Completed
よくある質問：継続企業の前提に関する事項の監査報告書における報告

Reporting Going Concern Matters in the Auditor's Report, Frequently Asked Questions

Sep 29, 2022

IAASB

Japanese
Completed
Международен одиторски стандарт (МОС 600 (преработен), Конкретни съображения – одити на финансови отчети на група (включително ползване работата на одитори на компоненти)

International Standard on Auditing 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

Sep 29, 2022

IAASB

Bulgarian
Completed
Често задавани въпроси-докладване на въпроси, свързани с принципа – предположение за действащо предприятие в одиторския доклад

Reporting Going Concern Matters in the Auditor's Report, Frequently Asked Questions

Sep 29, 2022

IAASB

Bulgarian
Completed
Ръководство за прилагане за първи път на МОС 315 (преработен 2019)

ISA 315 (Revised 2019) First-Time Implementation Guide

Sep 29, 2022

IAASB

Bulgarian
Completed
Guide de première mise en œuvre de la norme ISA 220 (révisée)

ISA 220 (Revised) First-Time Implementation Guide

Sep 12, 2022

IAASB

French
Completed
Guide de première mise en œuvre de la norme ISQM 2

ISQM 2 First-Time Implementation Guide

Sep 12, 2022

IAASB

French
Completed

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