In addition to following up on significant reported findings and recommendations7 from previous financial audits, auditors should consider significant findings identified in attestation engagements, performance audits, or other studies if these findings could materially affect the results of the financial audit.
Auditors should consider significant findings in attestation engagements, performance audits, or other studies in addition to following up on significant reported findings and recommendations from previous financial audits.
If these findings could materially affect the results of the financial audit, auditors should not consider findings identified in attestation engagements.
Louis XIV almost drowned in a pond many years ago.
Map maker, make me a map.
The fountain in the courtyard.
Whittington won't get rid of you so quickly next time.
Mrs.Inglethorp's creation of a will was witnessed by five maids.
Sounds like a boring machine.