أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
According to ISA Audits of financial statements prepared in accordance with special purpose framework, the auditor's report on Special Purpose Audit Engagement must reflect the following items;
* For financial statement prepared in accordance with the provisions of a contract the auditor must evaluate whether the financial statements adequately describe any significant interpretations of the contract on which the financial financial statements are based.
* The report must also describe the purpose for which the financial statement are prepared and if necessary, the intended user.If management has a choice of financial reporting frameworks for example, the section on management's responsibilities must refer to its responsibility for making an acceptable choice.
* The report must include an emphasis of matter paragraph alerting users to the fact that the financial statements have been prepared in accordance with a special purpose framework and that, as a result, they might not be suitable for another purpose.
Note that ISAs in the to series apply to an audit of financial statements. ISA deals with special considerations in the application of those ISAs to an audit of financial statements prepared in accordance with a special purpose framework.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟
