ISA 400 Risk Assessments and Internal Control
id:
isa-400-risk-assessments-and-internal-control-250-17067224
title:
ISA 400 Risk Assessments and Internal Control
text:
ISA 400 Risk Assessments and Internal Control is one of the International Standards on Auditing. It serves to require the auditor to understand the client's accounting system and internal control system and to assess control risk and inherent risk. The objective is to determine the nature, timing and extent of substantive procedures in order to reduce audit risk to an acceptable low level. ISA 400 talks about the "walk through testing" or auditing in depth test. This standard was withdrawn in 20
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wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/ISA_400_Risk_Assessments_and_Internal_Control
date created:
date modified:
2024-02-01T13:37:04Z
main entity:
{"identifier":"Q5973751","url":"https://www.wikidata.org/entity/Q5973751"}
image:
fields total:
13
integrity:
13