UK: FRC publishes revised ISA (UK) 250 Section A - Consideration of laws and regulations in an audit 2017
UK: FRC publishes revised ISA (UK) 250 Section A - Consideration of laws and regulations in an audit 2017
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This International Standard on Auditing (UK) (ISA (UK)) deals with the auditor’s responsibility to consider laws and regulations in an audit of financial statements. This ISA (UK) does not apply to other assurance engagements in which the auditor is specifically engaged to test and report separately on compliance with specific laws or regulations.