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Hello MikeLittle,
Good evening, can I request advice on ISA 720? I just saw the ‘Summary of Changes in P7’ and noted that there are amended terminology? Can I request your advice or any materials can I refer to? Sorry for this because I couldn’t find technical articles on ACCA site.
And the new syllabus content related to ISA 315 if I am not mistaken.. D1h “identify additional information that may be required to assist the auditor in obtaining an understanding of the entity”. Is it significant?
Thank you so much, MikeLittle.
D1(h) Not sure what I can add to ‘Identify additional information that may be required to assist the auditor in obtaining an understanding of the entity.[2]’ – this comes down (as much of auditing does!) to the application of common sense
Re technical articles – it’s always worth reading the last 5 or 6 from the P7 technical article pages
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