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Isa 315

Published on Nov 24, 2015

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PRESENTATION OUTLINE

1.

ISA 315

RISK OF MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY
Photo by Leo Reynolds
2.

THE CONTROL ENVIRONMENT

Photo by fensterbme
3.

THE COMPANY COMMUNICATES

ITS ETHICAL VALUES
Photo by kev/null
4.

EXAMPLES

5.

COMMIT TO COMPETENCE

Photo by JeanbaptisteM
6.

EXAMPLES

7.

PARTICIPATION

BY THOSE CHARGED WITH GOVERNANCE
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8.

EXAMPLES

9.

MANAGEMENT PHILOSOPHY

Photo by liquidindian
10.

APPROACH FOR AUDITOR

11.

ATTITUDE TO FR

12.

ATTITUDE TOWARDS PERSONNEL

13.

ORGANISATIONAL STRUCTURE

IT SHOULD DEPEND ON THE SIZE & NATIRE OF THE BUSINESS
Photo by Bakar_88
14.

EXAMPLES

15.

HUMAN RESOURCES

POLICIES & PRACTICES
Photo by sahlgoode
16.

EXAMPLES

Richard Clarke

acowtancy.com