Web26 apr. 2012 · Section 297 of the Companies Act 1956, describes the transaction with the following persons as related party transaction. a director of the company. relative of the director. a firm in which such a director or relative is a partner. any other partner in such a firm. a private company of which the director is a member or director. WebISA 501 Audit Evidence—Specific Considerations for Selected Items ISA 505 External Confirmations ISA 510 Initial Audit Engagements—Opening Balances ISA 520 Analytical Procedures ISA 530 Audit Sampling ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ISA 550 Related Parties
ISA (UK) 550: Related parties
Web1 sep. 2011 · ISA 550 focuses the auditor's attention on the risk of material misstatement that may arise due to the existence of related-party relationships and transactions. The … WebRelated Parties ISA 550 Issued November 2008; updated June 2024. 1 INTERNATIONAL STANDARD ON AUDITING 550 RELATED PARTIES The Malaysian Institute of Accountants has approved this standard in June 2024 for publication. This standard should be read in conjunction with the Preface to the Malaysian Quality Control, book binder technical name
Agenda Item 4-B - IFAC
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