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ASA 710 - Comparative Information - Corresponding Figures and Comparative Financial Reports - October 2009
ObjectivesObjectives
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Objectives
- The objectives of the auditor are:
- To obtain sufficient appropriate audit evidence about whether the comparative information included in the financial report has been presented, in all material respects, in accordance with the requirements for comparative information in the applicable financial reporting framework; and
- To report in accordance with the auditor’s reporting responsibilities.