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Auditing disclosures in financial statements

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Auditing disclosures in financial statements

In recent years, the International Auditing and Assurance Standards Board (IAASB) has considered the issue of auditing disclosures in financial statements, prompted by a number of factors including developments in IFRS requirements and the increased level of complexity and subjectivity involved in the preparation of information to be disclosed in financial statements. Take a look at this articleexamines this issue, and reminds candidates to review the examinable documents list for guidance.

May 20th 2016 AN ACCA USER 8,890 Points

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