The
Auditing Practices Board has published
bulletin 2009/2. The bulletin contains updates examples of unmodified and modified auditor's reports, for audits of financial statements of companies incorporated in the United Kingdom, for periods beginning on or after 6 April 2008 and ending on or after 5 April 2009. The examples reflects the requirements of
ISA (UK and Ireland) 700 (Revised) - the auditor's report on financial statements and the
Companies Act (2006).
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