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Admin08.05.2022

Audit Redux

Read any publicly filed Form 8-K reporting the auditor change, as well as the required predecessor auditor exhibit letter.
Admin16.03.2022

Clean Audit Report Labels : Tixr

Expanded the inquiries successor auditors must make and the audit documentation the predecessor must ordinarily make available.
84010
Admin23.04.2022

IAS 10 — Reissue of financial statements

The reauditor should corroborate the information through management inquiries, inspecting key documents and other audit procedures.
7701
Admin31.03.2022

Clean Audit Report Labels : Tixr

The authorization would need to be in a form satisfactory to both the firm and the individual team members and should acknowledge the firm is not putting itself in the position of a predecessor auditor.
4000
Admin27.03.2022

How to Issue a Corrected Audit Report

The reauditor must consider the effects of such misstatements on both opening and closing reaudit period balances.
3001
Admin18.03.2022

Clean Audit Report Labels : Tixr

Extend subsequent-event procedures and obtain client management representations through the new report date.
4907
Admin05.03.2022

How to Issue a Corrected Audit Report

If the financial statements before necessary revision have been made available to third parties, client management, not the auditor, should inform the users of the situation and advise them not to rely on the financial statements and related audit report.
9600
Admin26.03.2022

The auditor's report

An error correction is the correction of an error in previously issued financial statements.
6804
Admin15.03.2022

Sample accountant’s review report for SSARS 21

This is because common law doctrine generally imposes a gross negligence or fraud standard for recovery by third parties in the event of auditor malfeasance; the Securities and Exchange Act of 1933 allows recovery simply for ordinary negligence.
4100