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18 Special Purpose Audit Engagement PDF

2 Pages·2024·English
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by ['Irish Sanchez']| 2024| 2 pages| English

About 18 Special Purpose Audit Engagement

This document compares and contrasts different types of financial statement audit engagements: - Audits of complete general purpose and special purpose financial statements. These involve auditing all financial statements prepared under the applicable financial reporting framework. - Audits of single financial statements and specific elements. These involve auditing individual statements or elements rather than a full set of statements. - Engagements to report on summary financial statements. These involve reporting on the consistency of summary statements with audited statements but do not include auditing the underlying statements. The document also discusses how an auditor should express an opinion if not permitted to withdraw from an engagement when independence is impaired, referencing guidance to disclaim an opinion and disclose

Detailed Information

Author:['Irish Sanchez']
Publication Year:2024
Pages:2
Language:English
Format:PDF
Price:FREE
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