April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Source | Statement on Auditing Standards (SASs) 122 and 130. |
Source: AU-C 930.06
AU-C Section 930.05 states that:
…the objective of the auditor when performing an engagement to review interim financial information is to obtain a basis for reporting whether the auditor is aware of any material modifications that should be made to the interim financial information for it to be in accordance with the applicable financial reporting framework through performing limited procedures.
AU-C 930 discusses the auditor's responsibilities when conducting a review of interim financial information. AU-C 930 applies when: