ASRE 2410 - Review of an Interim Financial Report Performed by the Independent Auditor of the Entity - April 2006
Income and Other TaxesIncome and Other Taxes
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Income and Other Taxes
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Enquire from management if there were any events, including disputes with taxation authorities, which could have a significant effect on the taxes payable by the entity.
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Consider the tax expense in relation to the entity’s income for the period.
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Enquire from management as to the adequacy of the recognised deferred and current tax assets and/or liabilities including provisions in respect of prior periods.