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ASA 330 - The Auditor’s Responses to Assessed Risks - October 2009
Adequacy of Presentation of the FinanciaAdequacy of Presentation of the Financial Report (Ref: Para. 24)
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Adequacy of Presentation of the Financial Report (Ref: Para. 24)
- Evaluating the appropriate presentation, arrangement and content of the financial report, includes, for example, consideration of the terminology used as required by the applicable financial reporting framework, the level of detail provided, and the basis of amounts set forth.