The S-300 (NATO reporting name SA-10 Grumble) is a series of long-range surface-to-air missile systems developed by the former Soviet Union. It was produced by NPO Almaz for the Soviet Air Defence Forces to defend against air raids and cruise missiles .

1.1 Standard on Auditing (SA) 300 ‘Planning an Audit of Financial Statements’ deals with the auditor’s responsibility to plan an audit of financial statements. This SA was issued in December 2007 and is the cornerstone to the other SAs in the series, i.e., SAs 300-499 (Risk Assessment and Responses to Assessed Risks).

300-499 Risk Assessment and Response to Assessed Risks SA 300, Planning an Audit of Financial Statements; SA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment ; SA 320, Materiality in Planning and Performing an Audit ; SA 330, The Auditor’s Responses to Assessed Risks

300-499 Risk Assessment and Response to Assessed Risks. Standard on Auditing 300 : Planning the audit of financial statements . Implementation guide on the standard . Lays down the requirements on audit planning . Explains the implementation aspects (Published in Feb 2016)

SA 300 (Revisi 2021) berlaku efektif untuk audit atas laporan keuangan untuk periode yang dimulai pada atau setelah tanggal 1 Januari 2022. DOWNLOAD SA 315 (Revisi 2021) : Pengidentifikasian dan Penilaian Risiko Kesalahan Penyajian Material Melalui Pemahaman atas Entitas dan Lingkungannya

This Standard on Auditing (SA) deals with the auditor’s responsibility to plan an audit of financial statements. This SA is framed in the context of recurring audits.

2024年3月19日 · SA 300: Planning an Audit of Financial Statements Develop an overall audit strategy and plan based on the assessed risks of material misstatement. Identify significant accounts, transaction cycles, and audit procedures to be performed during the audit engagement based on the company's operations and risk profile.

This standard deals with an auditor's responsibility to plan an audit of financial statements. It requires the engagement partner and key team members to be involved in planning. It also requires the auditor to perform preliminary activities, establish an overall audit strategy, develop an audit plan, update plans as needed, and document plans.

SA 300 Planning an Audit of Financial Statements Introduction Scope of this SA 1. This Standard on Auditing (SA) deals with the auditor’s responsibility to plan an audit of financial statements. This SA is framed in the context of recurring audits.

SA 300 deals with the auditor’s responsibility towards planning for an audit of financial statements and its context is focused more on a recurring audit. This standard also prescribes the additional considerations required for an initial audit engagement.