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SA 810- “Engagements to Report on Summary Financial Statements”
Objective of the Auditor-
The objectives of the auditor are to:
- Determine whether it is appropriate to accept the engagement to report on summary financial statements;
- Form an opinion on the summary financial statements based on the conclusions drawn from the evidence obtained; and
- Express clearly that opinion through a written report that also describes the basis for that opinion.
22 сен 2024
