4 (a) Explain the auditor’s responsibilities for other information in documents
2021-04-25
4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial
statements. (5 marks)
正確答案:4 HEGAS(a) Auditor’s responsibilities for ‘other information’■ The auditor has a professional responsibility to read other information to identify material inconsistencies with theaudited financial statements (ISA 720 ‘Other Information in Documents Conta
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