Comparative figures – NBC Institute

AA – Nov 2023 – L2 – Q4b – Completion Procedures and Reporting

This question explains circumstances where the audit opinion should refer to comparative figures.

Question

ISA 710: Comparative information—corresponding figures and comparative financial statements deals with audit work on corresponding amounts and other comparative information for the preceding financial reporting period.

Required:
Explain THREE (3) circumstances under which the audit opinion should refer to the comparatives figures.
(3 marks)

Answer

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Tags: Audit opinion, Comparative figures, Financial reporting period, ISA 710
Level: Level 2

Topic: Completion Procedures and Reporting
Series: NOV 2023

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AA – Nov 2023 – L2 – Q4b – Completion Procedures and Reporting

This question explains circumstances where the audit opinion should refer to comparative figures.

AA – Nov 2023 – L2 – Q4b – Completion Procedures and Reporting

This question explains circumstances where the audit opinion should refer to comparative figures.

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Question Tag: Comparative figures

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AA – Nov 2023 – L2 – Q4b – Completion Procedures and Reporting

This question explains circumstances where the audit opinion should refer to comparative figures.

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AA – Nov 2023 – L2 – Q4b – Completion Procedures and Reporting

This question explains circumstances where the audit opinion should refer to comparative figures.

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