"Other Information" in an Audit (Part 2)

Author

FOO S.L., Singapore Management UniversityFollow

Publication Type

Magazine Article

Publication Date

8-2016

Abstract

In light of the new reporting requirements, SSA 720 (Revised) articulates a systematic approach on Other Information (OI) work. It comprises five key elements. These are Obtaining, Reading and Considering, Responding, Reporting and Documentation of OI (Figure 1). Invariably, these enhancements provide useful guidance to the auditors. With additional prescribed work efforts, it also calls for a greater integration of OI work scope with the overall audit planning.

Discipline

Accounting | Corporate Finance

Research Areas

Corporate Governance, Auditing and Risk Management

Publication

IS Chartered Accountant

First Page

1

Last Page

5

ISSN

8521-3426

Publisher

Institute of Singapore Chartered Accountants

Citation

FOO S.L.. "Other Information" in an Audit (Part 2). (2016). IS Chartered Accountant. 1-5.
Available at: https://ink.library.smu.edu.sg/soa_research/1522

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.