أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The overall objective of ISA is to ensure the auditor performs audit procedures that are designed to obtain sufficient appropriate audit evidence to give reasonable assurance that all events up to the (expected) date of the auditor’s report have been identified, properly accounted for/r disclosed in the financial statements