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ISA 330 standard is the property of IAASB and this summary is only for educational purposes. For some sections where summary may not give exact meaning, extracts of the standard are posted here. ISA 330 Definitions Definition on substantive procedure This standard defines substantive procedure as audit procedure that is designed to detect material misstatement […]
Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment This standard is the property of IAASB and this summary is only for educational purposes. For some sections where summary may not give exact meaning, extracts of the standard are posted here. ISA 315 definitions ISA 315 Assertions definition Assertions […]