• Version
  • Download 4
  • File Size 61.45 KB
  • File Count 1
  • Create Date February 23, 2022
  • Last Updated December 6, 2023

ISA 560 - Subsequent Events

The objectives of ISA 560 are to  obtain  sufficient  appropriate  audit  evidence  about  whether  events  occurring between the date of the financial statements and the date of the  auditor’s  report  that  require  adjustment  of or disclosure  in the  financial  statements  are  appropriately  reflected  in  those  financial  statements  in  accordance  with  the  applicable  financial  reporting  framework and to  respond  appropriately  to  facts  that  become  known  to  the  auditor  after the date of the auditor’s report.

Attached Files

ISA 560.pdf