SAS 119 Section 551 Supplementary Information in Relation to the Financial Statements as a Whole

The objective of the auditor, when engaged to report on supplementary
information in relation to the financial statements as a whole, is

a. to evaluate the presentation of the supplementary information in
relation to the financial statements as a whole and

b. to report on whether the supplementary information is fairly
stated, in all material respects, in relation to the financial statements
as a whole.

 



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