Matters to Consider for Mgmt o Change Statement

Question 2

Consider:

Answer 2

1. Evaluate accounting treatment
2. Evaluate the issues
3. Evaluate F/S impact
4. Concerns about mgmt integrity
5. Alert to indicators of mgmt bias
6. Should be disclosed
7. Impact of audit report - Pervasive? Qualified?
8. Chang to report dueto Q - wording & headings