Simple Other Information Audit Report
At its September 2014 meeting Agenda Item 7 the IAASB discussed the responses received to proposed ISA 720 Revised The Auditors Responsibilities Relating to Other Information and related Issues.
Other information audit report. Ad Find Quality Results Related To Soc Audit Report. Other information may also include other matters. Ad Find Soc Audit Report.
And other amounts or other items about which the auditor has obtained knowledge in the audit. This re-exposure provides requirements and quidance on the scope of other information the auditors work effort related to other information and the auditors associated reporting responsibilities. Ad Find Soc Audit Report.
Ad Find Visit Today and Find More Results. A2 The auditor is not required to reference the other information in the auditors report on the financial statements. Continue to encompass other information in documents containing audited financial statements and the auditors report thereon.
The auditor shall read the other information to identify material inconsistencies if any with the audited financial statements. The auditors responsibilities relating to other information other than applicable reporting responsibilities apply regardless of whether the other information is obtained by the auditor prior to. Ad Find Soc Audit Report.
Reading Other Information 6. However the auditor may include an explanatory paragraph disclaiming an opinion on the other information. - A statement that that management is responsible for the other information - A statement that the audit opinion does not cover the other information - A description of the auditors responsibilities relating to reading considering and reporting on the other information.
04 Other information in a document may be relevant to an audit performed by an independent auditor or to the continuing propriety of his report. The IAASB then recognized that other information that may affect the credibility of the audited financial statements and the auditors. Ad Explore Audit Report Tools Other Technology Users Swear By - Start Now.