SAS 120 Section 558 Required Supplementary Information

This section addresses the auditor’s responsibility with respect to information
that a designated accounting standard setter requires to accompany
an entity’s basic financial statements (hereinafter referred to as required supplementary
information). In the absence of any separate requirement in the
particular circumstances of the engagement, the auditor’s opinion on the basic
financial statements does not cover required supplementary information.
(Ref: par. .A1)

 



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