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About At.3219 - Special-Purpose Audit Engagements
1. The document compares different types of financial statement audit engagements and their key characteristics, such as the subject matter, financial reporting framework, auditor's opinion, and report restrictions. 2. It discusses that an auditor concluding on independence must evaluate threats and take actions to eliminate them, such as withdrawing from the engagement if permitted. If withdrawal is not permitted by law or regulation, the auditor should disclaim an opinion and state they are not independent. 3. The discussion questions cover topics like special purpose financial statements, cash basis financial statements, and reporting on selected financial data from audited statements included in another document.
Detailed Information
| Author: | ['Denny June Crausus'] |
|---|---|
| Publication Year: | 2022 |
| Pages: | 3 |
| Language: | English |
| Format: | |
| Price: | FREE |
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