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ISA 550 - Related Parties

The objectives of ISA 550 are to obtain an understanding of related party relationships and transactions sufficient to be able to recognize fraud and conclude based on audit report obtained.   where  the  applicable  financial  reporting  framework  establishes related party requirements, to obtain sufficient appropriate audit evidence about whether related party relationships and transactions have been appropriately identified, accounted for and disclosed in the financial statements in accordance with the framework

Attached Files

ISA 550.pdf