[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-26253-105":3,"detail-sidebar-cat-0-en-105":64,"doc-detail-26253-en":114},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":56,"head_meta":59,"extra_data":61,"updated_unix":63},105,"en","f8-isa-300-summary-june-24","F8 ISA 300 Summary June 24","","ISA 300 outlines the auditor’s responsibilities for planning an external audit to ensure effective engagement execution. The planning phase establishes an overall audit strategy covering scope, timing, direction, and guidance for developing a detailed audit plan. Key contents include understanding the entity and its environment, the applicable financial reporting framework, expected audit coverage, reporting objectives and communication timing, engagement resourcing and team selection, and significant factors such as materiality, professional judgment, and risks. It further specifies how the overall strategy is converted into a detailed plan describing risk assessment procedures and audit tests for financial statement items, with references to procedures for subsequent events and going concern.",{"@graph":14,"@context":55},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/f8-isa-300-summary-june-24/26253/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/f8-isa-300-summary-june-24/26253.png","ImageObject",300,407,{"name":42,"@type":43},"Noah","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-19","2026-05-07",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction","https://schema.org",{"og:url":57,"og:type":58,"og:title":10,"og:site_name":45,"og:description":12},"https://docshare.wps.com/document/f8-isa-300-summary-june-24/26253","article",{"robots":60,"canonical":57},"index,follow",{"doc_id":62,"site_id":7},26253,1778196972,{"code":4,"msg":65,"data":66},"success",[67,71,75,78,83,88,93,98,103,106,110],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":68,"show_sort_weight":69,"slug":70},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":72,"show_sort_weight":73,"slug":74},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":76,"slug":77},70,"exam",{"id":79,"doc_module":4,"doc_module_name":25,"category_name":80,"show_sort_weight":81,"slug":82},5,"Comic",60,"comic",{"id":84,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},6,"Technology",50,"technology",{"id":89,"doc_module":4,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},7,"Healthcare",40,"healthcare",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},8,"Research & Report",30,"research-report",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},9,"Religion & Spirituality",20,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":101,"slug":105},"World Cup","world-cup",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":107,"slug":109},10,"Lifestyle","lifestyle",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":79,"slug":113},19,"General","general",{"code":4,"msg":65,"data":115},{"doc_id":62,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":122,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":123,"seo_description":12,"update_tm":63,"read_time":94},8796095462418,"https://ap-avatar.wpscdn.com/avatar/80000253c1241d02b47?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778826106357471780","cbCaiqcaNvH7dHDc","https://ap.wps.com/l/cbCaiqcaNvH7dHDc","pdf",175382,"English","F8 ISA 300 Summary June 24 | PDF"]