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GUIDELINES ON ISA 810 .pdf

GUIDELINES ON ISA 810 .pdf
File Size:
53.69 kB
Date:
25 April 2014

GUIDELINES ON APPLICATION OF ISA 810 ENGAGEMENTS TO REPORT ON SUMMARY FINANCIAL STATEMENTS

These practice guidelines aim at clarifying and promoting consistency of application of the requirements of the ISA 810 ‘Engagements to Report on Summary Financial Statements’ in respect of the published summary financial statements’. The Guidelines provide guidance on how practitioners should deal with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs by the same

 
 
 
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