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I just heard the examiner’s interview and in one question i heard her say that for 2013 ISA 315 has changed. Since i have the last year syllabus could someone please tell me what has changed in ISA 315, cause it has been an update in any area that for sure is going to be tested……..Please help
Looking forward for your answer
can someone help me with the component of internal as found in ISA 315
Dear shrutishaya I am not a tutor, but i think that cutoff assertion is tested for sales and purchases, and debtors and creditors being alternate entries for sales and purchases we need not to test them separately. Any how let us wait for the best reply from tutor.
Dear Tutur. Why isn’t cut-off an assertion for Account balances? We do accounts receivable cut-off testing don’t we?
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