4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit o
2021-04-25
4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to
establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an
audit of financial statements.
Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention
during the conduct of an audit. (5 marks)
正确答案：4 CLEEVES CO(a) Reporting non-complianceNon-compliance refers to acts of omission or commission by the entity being audited, either intentional or unintentional, thatare contrary to the prevailing laws or regulations.To managementRegarding non-compliance
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