April 2018
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880 pages
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| Source | Statement on Auditing Standards (SAS) 122. |
Source: AU-C 810.06
AU-C Section 810.05 states that:
…the objectives of the auditor are
- to determine whether it is appropriate to accept the engagement to report on summary financial statements and,
- if engaged to report on summary financial statements, to
- perform the procedures necessary as the basis for the auditor's opinion on the summary financial statements;
- form an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial statements from which they have been derived, in accordance with the applied criteria, based on an evaluation of the conclusions drawn from the evidence obtained; and
- express clearly that opinion through ...