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ASA 560 - Subsequent Events - October 2009
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibilities relating to subsequent events in an audit of a financial report. It does not deal with matters relating to the auditor’s responsibilities for other information obtained after the date of the auditor’s report, which are addressed in ASA 720.[1] However, such other information may bring to light a subsequent event that is within the scope of this Auditing Standard. (Ref: Para. A1)