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International Standard on Auditing (UK) 250 (Revised), 2017

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Summary

The objectives of the auditor are: (a) To obtain sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements; (b) To perform specified audit procedures to help identify instances of noncompliance with other laws and regulations that may have a material effect on the financial statements; and (c) To respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.

Thumbnail image for The objectives of the auditor are: (a) To obtain sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements; (b) To perform specified audit procedures to help identify instances of noncompliance with other laws and regulations that may have a material effect on the financial statements; and (c) To respond appropriately to identified or suspected non-compliance with laws and regulations identified during the audit.
Issuer

United Kingdom

Year

2017

Region

Europe

Issuer (type)

Financial Reporting Council (FRC) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Retail trade
  • Public administration
Restrictiveness

High

Sustainable Development Goals (SDGs)
  • SDG 10: Reduced Inequality

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