Difference Pre-auditor Reporting And Post-auditor Reporting Handbook

difference pre-auditor reporting and post-auditor reporting handbook

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External and internal audit Contents Introduction 8 External audit 8 External auditor’s reports to users and to management 8 Reporting and follow-up 18



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The new auditor reporting model requires a statement containing the year the auditor began serving consecutively as the company’s auditor, i.e.,

difference pre-auditor reporting and post-auditor reporting handbook

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difference pre-auditor reporting and post-auditor reporting handbook

OPENING COMMENTS – OPEN

Handbook – Pre and Post Auditor Reporting Pre‐auditor reporting •Frozen as at May 31 •No further updates to standards •Can be used for engagements before effective date Post‐auditor reporting •All auditor reporting changes •All subsequent changes to standards 10 Auditor’s report under current CASs

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difference pre-auditor reporting and post-auditor reporting handbook

GUIDELINES ON REPORTING AND ATTESTATION

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