ISA 500. Audit evidence

Abstract

The adoption of the International Standards on Auditing in Span involves the establishment of an international framework for quality, and supposes a turning point in the auditing profession regulation in our country. In this paper, I have made an approach to the different aspects of ISA 500. It requests the auditor to obtain «sufficient» and «appropriate» audit evidence in order to draw reasonable conclusions on which to base the audit opinion, and provides useful guidelines regarding the audit practice.