{"id":6587,"date":"2022-12-06T21:04:32","date_gmt":"2022-12-06T17:34:32","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/?page_id=6587"},"modified":"2022-12-07T11:27:29","modified_gmt":"2022-12-07T07:57:29","slug":"auditing-standards","status":"publish","type":"page","link":"https:\/\/bilangozareshgar.ir\/en\/auditing-standards\/","title":{"rendered":"Auditing standards"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>[vc_row][vc_column]\n\t\t\t<!-- START page REVOLUTION SLIDER 6.7.40 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_15_1_wrapper\" data-source=\"post\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_15_1\" style=\"\" data-version=\"6.7.40\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-6587\" data-title=\"Auditing standards\" data-anim=\"adpr:false;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/bilangozareshgar.ir\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" title=\"slide\" width=\"1918\" height=\"969\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/bilangozareshgar.ir\/wp-content\/uploads\/2022\/02\/slide.jpg\" data-bg=\"f:contain;\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-15-slide-6587-layer-5\" \n\t\t\t\t\t\t\t\tclass=\"tp-shape tp-shapewrapper\"\n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:-1488px;y:-13px;\"\n\t\t\t\t\t\t\t\tdata-text=\"a:inherit;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:3953px;h:432px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"sR:10;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:8690;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;background-color:rgba(0,0,0,0.33);\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_15_1',rl:[1240,1024,778,480],el:[350],gw:[1240],gh:[350],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider151\"]!==undefined) {window.RS_MODULES.modules[\"revslider151\"].once = false;window.revapi15 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[vc_separator][\/vc_column][\/vc_row][vc_row][vc_column][vc_text_separator title=&rdquo;Auditing standards &ndash; approved standards&rdquo;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<table class=\"aligncenter\" style=\"height: 2380px; width: 100%; border-collapse: collapse;\" border=\"5\" cellspacing=\"0\">\n<tbody>\n<tr style=\"height: 19px;\">\n<td style=\"width: 20%; height: 19px;\">standard number<\/td>\n<td style=\"width: 20%; height: 19px;\">Standard title<\/td>\n<td style=\"width: 20%; height: 19px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\"><strong>Pdf<\/strong><\/p>\n<\/td>\n<td style=\"width: 20%; height: 19px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\"><strong>Word<\/strong><\/p>\n<\/td>\n<td style=\"width: 20%; height: 19px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\"><strong>PowerPoint<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 10px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">4410<\/p>\n<\/td>\n<td style=\"width: 20%; height: 10px;\" width=\"500\">Setting up financial information<\/td>\n<td style=\"width: 20%; height: 10px;\">file download<\/td>\n<td style=\"width: 20%; height: 10px;\">file download<\/td>\n<td style=\"width: 20%; height: 10px;\" width=\"100\"><\/td>\n<\/tr>\n<tr style=\"height: 58px;\">\n<td style=\"width: 20%; height: 41px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">4400<\/p>\n<\/td>\n<td style=\"width: 20%; height: 41px;\" width=\"500\">Implementation of agreed methods of dealing with financial information<\/td>\n<td style=\"width: 20%; height: 41px;\">file download<\/td>\n<td style=\"width: 20%; height: 41px;\">file download<\/td>\n<td style=\"width: 20%; height: 41px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">3400<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Dealing with future financial information &ndash; 2014<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"width: 20%; height: 78px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">2410<\/p>\n<\/td>\n<td style=\"width: 20%; height: 78px;\" width=\"500\">Overview of interim financial information by the independent auditor of the business unit 2018<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">2400<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Overview of financial statements<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 117px;\">\n<td style=\"width: 20%; height: 117px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">805<\/p>\n<\/td>\n<td style=\"width: 20%; height: 117px;\" width=\"500\">Auditing Standard 805 Special Considerations in Auditing a Financial Statement or Components of a Financial Statement (2019)<\/td>\n<td style=\"width: 20%; height: 117px;\">file download<\/td>\n<td style=\"width: 20%; height: 117px;\">file download<\/td>\n<td style=\"width: 20%; height: 117px;\"><\/td>\n<\/tr>\n<tr style=\"height: 117px;\">\n<td style=\"width: 20%; height: 117px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">800<\/p>\n<\/td>\n<td style=\"width: 20%; height: 117px;\" width=\"500\">Auditing Standard 800, Special Considerations in Auditing Financial Statements Prepared Based on Special Purpose Frameworks (Revised 2019)<\/td>\n<td style=\"width: 20%; height: 117px;\">file download<\/td>\n<td style=\"width: 20%; height: 117px;\">file download<\/td>\n<td style=\"width: 20%; height: 117px;\"><\/td>\n<\/tr>\n<tr style=\"height: 58px;\">\n<td style=\"width: 20%; height: 58px;\">\n<p dir=\"RTL\" align=\"center\">720<\/p>\n<\/td>\n<td style=\"width: 20%; height: 58px;\">Other information contained in reports containing audited financial statements<\/td>\n<td style=\"width: 20%; height: 58px;\">file download<\/td>\n<td style=\"width: 20%; height: 58px;\">file download<\/td>\n<td style=\"width: 20%; height: 58px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">710<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Comparative information<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 97px;\">\n<td style=\"width: 20%; height: 97px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">706<\/p>\n<\/td>\n<td style=\"width: 20%; height: 97px;\" width=\"500\">Emphasis clauses on specific matter and other explanatory clauses in the independent auditor&rsquo;s report &ndash; 2019<\/td>\n<td style=\"width: 20%; height: 97px;\">file download<\/td>\n<td style=\"width: 20%; height: 97px;\">file download<\/td>\n<td style=\"width: 20%; height: 97px;\"><\/td>\n<\/tr>\n<tr style=\"height: 58px;\">\n<td style=\"width: 20%; height: 58px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">705<\/p>\n<\/td>\n<td style=\"width: 20%; height: 58px;\" width=\"500\">Amended comments in the report of the independent auditor &ndash; 2019<\/td>\n<td style=\"width: 20%; height: 58px;\">file download<\/td>\n<td style=\"width: 20%; height: 58px;\">file download<\/td>\n<td style=\"width: 20%; height: 58px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">700<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Reporting on financial statements &ndash; revised 2019<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">620<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Using the results of the expert&rsquo;s work<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">610<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Evaluation of the work of the internal audit unit<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 97px;\">\n<td style=\"width: 20%; height: 97px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">600<\/p>\n<\/td>\n<td style=\"width: 20%; height: 97px;\" width=\"500\">Special considerations in the audit of the group&rsquo;s financial statements &ndash; including the work of department auditors &ndash; revised 1389<\/td>\n<td style=\"width: 20%; height: 97px;\">file download<\/td>\n<td style=\"width: 20%; height: 97px;\">file download<\/td>\n<td style=\"width: 20%; height: 97px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">580<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Managers&rsquo; confirmation<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">570<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Managers&rsquo; confirmation<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">560<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Events after the balance sheet date<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">550<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Related parties &ndash; Revised 1389<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">540<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Audit of accounting estimates<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"width: 20%; height: 78px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">530<\/p>\n<\/td>\n<td style=\"width: 20%; height: 78px;\" width=\"500\">Sampling in auditing and other methods of selecting items for the test &ndash; Revised 2013<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">520<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Analytical methods<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">510<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">The first audit &ndash; the balances of the first period<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">505<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">External organizational approval &ndash; Revised 2013<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">501<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Audit evidence &ndash; specific items<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">500<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Audit evidence &ndash; Revised 2014<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\">\n<p dir=\"RTL\" align=\"center\">450<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\">Evaluation of distortions identified in the audit<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">330<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Audit methods in dealing with estimated risks<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"width: 20%; height: 78px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">320<\/p>\n<\/td>\n<td style=\"width: 20%; height: 78px;\" width=\"500\">Auditing Standard 320: Importance in Planning and Implementing Audit Operations (Revised 2013)<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\"><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"width: 20%; height: 78px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">315<\/p>\n<\/td>\n<td style=\"width: 20%; height: 78px;\" width=\"500\">Knowing the subject unit and its environment and estimating the risks of significant distortion<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\"><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"width: 20%; height: 78px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">300<\/p>\n<\/td>\n<td style=\"width: 20%; height: 78px;\" width=\"500\">Auditing Standard 300, Planning the Audit of Financial Statements (Revised 2013)<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\">file download<\/td>\n<td style=\"width: 20%; height: 78px;\"><\/td>\n<\/tr>\n<tr style=\"height: 58px;\">\n<td style=\"width: 20%; height: 58px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">250<\/p>\n<\/td>\n<td style=\"width: 20%; height: 58px;\" width=\"500\">Evaluating compliance with laws and regulations in auditing financial statements<\/td>\n<td style=\"width: 20%; height: 58px;\">file download<\/td>\n<td style=\"width: 20%; height: 58px;\">file download<\/td>\n<td style=\"width: 20%; height: 58px;\"><\/td>\n<\/tr>\n<tr style=\"height: 88px;\">\n<td style=\"width: 20%; height: 88px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">240<\/p>\n<\/td>\n<td style=\"width: 20%; height: 88px;\" width=\"500\">Auditor&rsquo;s responsibility in relation to fraud and error in the audit of financial statements &ndash; Revised 2014<\/td>\n<td style=\"width: 20%; height: 88px;\">file download<\/td>\n<td style=\"width: 20%; height: 88px;\">file download<\/td>\n<td style=\"width: 20%; height: 88px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">230<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Documentation &ndash; Revised 1386<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\">\n<p dir=\"RTL\" align=\"center\">220<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\">Audit quality control of historical financial information &ndash; revised 2016<\/td>\n<td style=\"width: 67.656%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">210<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\" width=\"500\">Audit contract<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<tr style=\"height: 117px;\">\n<td style=\"width: 20%; height: 117px;\">\n<p dir=\"RTL\" align=\"center\">200<\/p>\n<\/td>\n<td style=\"width: 20%; height: 117px;\">Auditing standard 200, the general objectives of the independent auditor and conducting the audit according to the auditing standards (revised 2013)<\/td>\n<td style=\"width: 67.656%; height: 117px;\">file download<\/td>\n<td style=\"width: 20%; height: 117px;\">file download<\/td>\n<td style=\"width: 20%; height: 117px;\"><\/td>\n<\/tr>\n<tr style=\"height: 123px;\">\n<td style=\"width: 20%; height: 123px;\" width=\"100\">\n<p dir=\"RTL\" align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 20%; height: 123px;\" width=\"500\">\n<p dir=\"RTL\" align=\"center\">Quality control in institutions providing audit services, other assurance services and related services<\/p>\n<\/td>\n<td style=\"width: 20%; height: 123px;\" width=\"100\">file download<\/td>\n<td style=\"width: 20%; height: 123px;\">file download<\/td>\n<td style=\"width: 20%; height: 123px;\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"width: 20%; height: 45px;\">\n<p dir=\"RTL\" align=\"center\">0<\/p>\n<\/td>\n<td style=\"width: 20%; height: 45px;\">Introduction of auditing standards, other assurance services and related services<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\">file download<\/td>\n<td style=\"width: 20%; height: 45px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_separator][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_separator][\/vc_column][\/vc_row][vc_row][vc_column][vc_text_separator title=&rdquo;Auditing standards &ndash; approved standards&rdquo;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] standard number Standard title Pdf Word PowerPoint 4410 Setting up financial information file download [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":4670,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-template\/blank-element.php","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936],"tags":[3798,3576,3577,4024,3575],"class_list":["post-6587","page","type-page","status-publish","has-post-thumbnail","hentry","category-audit","tag-auditing-standard","tag-auditing-standard-200","tag-auditing-standard-700","tag-denetim-standardi-no-200","tag-internal-audit-standard"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/pages\/6587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=6587"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/pages\/6587\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/4670"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=6587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=6587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=6587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}