Auditor Objectivity
Standards on Auditing
b. Standards on review engagements (Sres)
C. Assurance engagements other Than Audits or reviews of Historical Financial Information (SAes)
Standards on related Services (SrS)
Recommended Articles (a) To obtain reasonable assurance about whether the pro forma financial information has been compiled, in all material respects, by the responsible party on the basis of the applicable criteria; and (b) To report in accordance with the practitioner’s findings.
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