auditor needs to decide how long to keep the audit files.
ISA 230 requires a minimum period of five years from the date of the audit report (or group audit.,Rating 5.0 (13) This involves investigation of the company's entire management to ascertain whether the management is running the organisation in the best interest of the ,Rating 5.0 (13) This study pack will introduce the student to the basic principles of auditing and its related theories.
The course will also introduce the student to the ,Although the Study Texts were specially produced to assist candidates preparing for the Institute's Professional Examination, we are persuaded that students of ,The Institute of Chartered Accountants of Nigeria (ICAN) reviews its syllabus and training curriculum every five years, however, the syllabus is updated ,The Syllabus Review, Professional Examination and Students' Affairs.
Committees worked assiduously to produce a 3-level, 15-subject ICAN syllabus.
As approved.