Casual Isa 560 Subsequent Events

Compiled Auditing Standard ASA 560 Subsequent Events ASA 560 - compiled - 9 - AUDITING STANDARD that have been held after the date of the financial report and enquiring about matters discussed at any such meetings for which minutes are not yet available.

Isa 560 subsequent events. SSA 560 Subsequent Events SSA 560 Subsequent Events superseded the SSA of the same title in August 2008. Effective for audits of financial statements for periods as indicated. Subsequent Events and Subsequently Discovered Facts 603 AU-CSection560 Subsequent Events and Subsequently Discovered Facts SourceSASNo122SASNo133SASNo135SASNo136.

SUBSEQUENT EVENTS 4 HKSA 560 Whether sales or acquisition of assets have occurred or are planned. Effective for audits of financial statements for periods ending on or afterDecember152012unlessotherwiseindicated. ISA 560 Subsequent events Effective date 15 December 2009 ISA 560 Subsequent events Requirements ISA 560 Scope.

International Standard on Auditing 560. International Standard on Auditing ISA 560 Subsequent Events should be read in conjunction with ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. Events favorable or unfavorable occurred between the end of the reporting period and the date when financial statements are authorized for issue are called Subsequent Events.

ISA UK and Ireland 560 procedures on subsequent events required in paragraph 11bi to that amendment. ISA 560 Redrafted Subsequent Events. ISA NZ 560 Subsequent Events.

Whether the issue of new shares or debentures or an agreement to merge or liquidate has been made or is planned. ISA UK 560 5 b Provide a new or amended auditors report that includes a statement in an Emphasis of Matter paragraph5 or Other Matter paragraph that conveys that the auditors procedures on subsequent events are restricted solely to the amendment of the financial statements as described in the relevant note to the financial statements. In such cases the auditor shall either.

A Amend the auditors report to include an additional date restricted to that amendment that thereby indicates that the auditors procedures on subsequent. ISA 560 Subsequent events a to obtain sufficient appropriate audit evidence about whether events occurring between the date of the financial statements and the date of the auditors report that need adjustment or disclosure in the financial statements are properly reflected in the financial statements b to respond appropriately to facts that become known to the auditor after the date of. SSA 720 Revised The Auditors Responsibilities Relating to Other Information gives rise to conforming amendments in this SSA in November 2015.