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IAASB Finalizes Changes for Engagements to Report on Summary Financial Statements

The International Auditing and Assurance Standards Board (IAASB) has released ISA 810 (Revised), Engagements to Report on Summary Financial Statementswhich deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with International Standards on Auditing (ISAs) by that same auditor. 


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