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متابعة

Can you explain the auditor 's responsibility regarding comparative financial statements?

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تم إضافة السؤال من قبل Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
تاريخ النشر: 2017/03/26
Soliman Abd  ALmalak Gendy
من قبل Soliman Abd ALmalak Gendy , مدير ادارة مراقبة حسابات , الجهاز المركزى للمحاسبات

The auditor should: *Obtain sufficient appreciate audit evidence about whether the comparative information included in the financial statements has been presented, in all material respects, in accordance with the requirements for comparative information in the applicab financial reporting framework; and *Report in accordance with auditor's reporting responsibilities. The auditor shall determine whether the financial statements include the comparative information required by the applicable financial reporting framework and whether such information is appropriately classified. *The accounting policies reflected in the comparative information are consistent with those applied in the current period or, There have been changes in accounting policies