{"version":"1.0","provider_name":"ASD | Smart Audit Solutions","provider_url":"https:\/\/www.asdaudit.com\/en\/","author_name":"instint","author_url":"https:\/\/www.asdaudit.com\/en\/author\/instint\/","title":"NIA 505: External Confirmations\u00a0 - ASD | Smart Audit Solutions","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"CEbvluWtGw\"><a href=\"https:\/\/www.asdaudit.com\/en\/nia-505-confirmaciones-externas\/\">NIA 505: External Confirmations\u00a0<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.asdaudit.com\/en\/nia-505-confirmaciones-externas\/embed\/#?secret=CEbvluWtGw\" width=\"600\" height=\"338\" title=\"&#8220;NIA 505: External Confirmations\u00a0&#8221; &#8212; ASD | Smart Audit Solutions\" data-secret=\"CEbvluWtGw\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2019\/02\/foto-post-nia-505-confimaciones-externas.jpg","thumbnail_width":1200,"thumbnail_height":637,"description":"This ISA 505 facilitates the auditor in designing and implementing external confirmation procedures to obtain reliable and relevant audit evidence.\u00a0 These external confirmation procedures are used to confirm or request information related to account balances, terms of agreements, contracts, or transactions. There are the following types of confirmations:\u00a0 Positive confirmations: Data is sent and a [&hellip;]"}