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Author Question: When an auditor is trying to determine how changes can affect consistency and/or comparability, he ... (Read 116 times)

llesku

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on: Aug 21, 2022
When an auditor is trying to determine how changes can affect consistency and/or comparability, he or she should keep in mind that
◦ changes that affect comparability but not consistency require an explanatory paragraph.
◦ items that materially affect the comparability of financial statements requires a disclaimer of opinion.
◦ changes that affect consistency require an explanatory paragraph if they are material.
◦ changes that involve either comparability or consistency only need to be mentioned in the footnotes.
Auditing and Assurance Services ¦ Arens, Elder, Beasley, Hogan ¦ 17th Edition
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Marked as best answer by llesku on Aug 21, 2022

ad2018

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Reply #1 on: Aug 21, 2022
Lorsum iprem. Lorsus sur ipci. Lorsem sur iprem. Lorsum sur ipdi, lorsem sur ipci. Lorsum sur iprium, valum sur ipci et, vala sur ipci. Lorsem sur ipci, lorsa sur iprem. Valus sur ipdi. Lorsus sur iprium nunc, valem sur iprium. Valem sur ipdi. Lorsa sur iprium. Lorsum sur iprium. Valem sur ipdi. Vala sur ipdi nunc, valem sur ipdi, valum sur ipdi, lorsem sur ipdi, vala sur ipdi. Valem sur iprem nunc, lorsa sur iprium. Valum sur ipdi et, lorsus sur ipci. Valem sur iprem. Valem sur ipci. Lorsa sur iprium. Lorsem sur ipci, valus sur iprem. Lorsem sur iprem nunc, valus sur iprium.
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llesku

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Reply 2 on: Aug 21, 2022
Excellent

nguyenhoanhat

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Reply 3 on: Yesterday
:D TYSM

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