Originally posted by :Anuraag sharma | ||
" | NOTE: 2 Newly issued SA 450 “Evaluation of Misstatements Identified during the Audit” effective for all audits relating to accounting periods beginning on or after April 1, 2010. It is not applicable for the November 2009 examination. Dear Manish, i think ther is sm miscoception regarding applicability for nov attempt. as it is mentioned clearly in note-2 that SA 450 is nt applicable for nov attempt but rest is very much applicable for this attempt. |
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Brother it means SA 450 is applicable from 01/04/2010 .......... So only this SA is not applicable
for Nov 09
Bye