CTHRepealedLegislation
ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009
Documentation (Ref: Para. 44)Documentation (Ref: Para. 44)
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Documentation (Ref: Para. 44)
- The auditor needs to prepare documentation that enables an experienced auditor having no previous connection with the engagement to understand the nature, timing and extent of the enquiries made and analytical and other review procedures applied, information obtained, and any significant matters considered during the performance of the review, including the disposition of such matters.