4 (a) Explain the auditor’s responsibilities for other information in documents containing

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4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial

statements. (5 marks)

参考答案:

4 HEGAS(a) Auditor’s responsibilities for ‘other information’■ The auditor has a professional responsibility to read other information to identify material inconsistencies with theaudited financial statements (ISA 720 ‘Other Information in Documents Conta

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