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About Lecture 15 - Procedures and Reports On SPE
This document discusses special purpose audit engagements and audits of single financial statements or specific elements according to Philippine Standards on Auditing (PSA). It covers: 1) General considerations for audits of financial statements prepared according to special purpose frameworks, such as those prepared for tax purposes or regulatory requirements. 2) Examples of special purpose frameworks and requirements for determining acceptability and evaluating financial statement disclosures. 3) Guidelines for audits of single financial statements or specific elements, including compliance with relevant PSAs, determining framework acceptability, and adapting audit reports.
Detailed Information
| Author: | ['Rachel Leachon'] |
|---|---|
| Publication Year: | 2016 |
| Pages: | 6 |
| Language: | English |
| Format: | |
| Price: | FREE |
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