April 2018
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880 pages
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English
| Source | Statement on Auditing Standards (SAS) 122. |
Source: 706.05
AU-C Section 706.04 states that:
…the objective of the auditor, having formed an opinion on the financial statements, is to draw users' attention, when in the auditor's judgment it is necessary to do so, by way of clear additional communication in the auditor's report, to
- a matter, although appropriately presented or disclosed in the financial statements, that is of such importance that it is fundamental to users' understanding of the financial statements or ...