Key Changes to ISA 315 (Revised 2019) Enhanced Risk Assessment Procedures: Expanded Consideration of IT: More Rigorous Approach to Internal Controls: Focus on Professional Skepticism: Clarification of ‘Significant Risks’: Revised Definitions: New Terminologies in ISA 315 (Revised 2019) Spectrum of Inherent Risk: Inherent Risk Factors: Scalability: Automated Tools and Techniques: Stand Back Requirement: These changes…
Every time when students go to ACCA exams, we hear of various disappointments, excitement, and hopefulness. These are the feedbacks of ACCA December 2022 candidates said about their exams, as published at PQ Magazines. How did day four & five go for ACCA December sitters? Here’s what they said: FR: This was a hard test…
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