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About Audit & Assurance SBM 3306: Week 10, Lecture 9
The document discusses the auditor's reporting obligations, including forming an opinion on whether the financial report complies with accounting standards and presents a true and fair view. The auditor must report to those charged with governance, shareholders, and regulatory bodies in certain circumstances. Recent changes have been made to improve the communication effectiveness of the auditor's report, such as adding key audit matters and expanding responsibilities regarding other information presented with the financial report. Financial reporting frameworks can be either a fair presentation framework or a compliance framework.
Detailed Information
| Author: | ['Satrughan Thapa'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 42 |
| Language: | English |
| Format: | |
| Price: | FREE |
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