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ISA 810 - Engagements To Report on Summary Financial Statements

The objectives of ISA 810 are to  determine  whether  it  is  appropriate  to  accept  the  engagement  to  report  on  summary  financial statements and If so to form an opinion on the summary financial statements based on an evaluation of the conclusions drawn from the evidence obtained and to express clearly that opinion through a written report that also describes the basis for that opinion.

Attached Files

ISA 810.pdf