03/05/2016
Alert for all you P7 ACCA students - have you seen the article that has just been published.... I would suggest you get reading :)
: http://www.accaglobal.com/hk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditing-disclosures.html
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 t…