The standard deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with International ...
The IAASB proposed changes to reporting on summary financial statements. The exposure draft for International Standard on Auditing (ISA) 810, Engagements to Report on Summary Financial Statements, ...
The International Auditing and Assurance Standards Board has released an exposure draft proposing changes to how auditors should handle engagements reporting on summary financial statements.