Necessary Actions Prior to Issuing

Question 1

Prior to issuing

Answer 1

1. Request mgmt to amend FS. if they dont:
2. Communicate to TCwG make them aware of implications for audit report.
3. Request written representation why they’re not making these amendments.
4. Conside impact on other issues on other areas of FS.
5. Advisable to have an engagement quality review of audit file priori to signing auditors report.