SAPNs do not impose additional requirements on auditors beyond those included in the SSAs, nor do they change the auditor's responsibility to comply with all SSAs relevant to the audit. SAPNs are non-authoritative but provide useful practical assistance to auditors. They provide reference materials that firms can use in developing their training programmes and internal guidance.
Depending on the nature of the topic(s) covered, a SAPN may assist the auditor in:
|1000||Special Considerations in Auditing Financial Instruments||Download||Dec 18|