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ISAF 3400 (previously ISA 810) Issued December 2007International Standard on Assurance Engagements Examination of Prospective Financial Information Malaysian Institute Of Certified Public Accountants (Institute
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To fill out previously ISA 810, follow these steps:
02
Start by providing the relevant information about the entity that is issuing the report, including the name, address, and contact details.
03
Identify the period for which the report is being prepared and mention the specific dates.
04
Clearly state the objective of the report and provide a brief overview of the entity's activities and financial standing.
05
Include a comprehensive list of the significant accounting policies followed by the entity, ensuring transparency and consistency.
06
Include a detailed description of any changes in the accounting policies compared to the previous reporting period.
07
Present the financial statements, including the balance sheet, income statement, and cash flow statement, following the prescribed format.
08
Disclose any contingent liabilities or commitments that the entity may have incurred.
09
Provide additional information relevant to the entity's financial position and performance, such as segment reporting or related party transactions.
10
Include any necessary disclosures regarding significant events or transactions that occurred during the reporting period.
11
Ensure that the report is accurate, complete, and in compliance with the applicable accounting standards and regulations.
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Obtain necessary approvals, signatures, and certifications as required by the reporting entity.
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Finally, distribute the completed report to the intended recipients, such as shareholders, regulators, or other stakeholders.

Who needs previously isa 810?

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Previously ISA 810 is needed by entities that are required to prepare and present financial statements for a specific period.
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These entities can include corporations, non-profit organizations, government agencies, and other entities that follow international accounting standards.
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The report is typically needed by various stakeholders such as shareholders, investors, lenders, regulatory authorities, and other interested parties.
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It provides an overview of the entity's financial position, performance, and any significant events or transactions that have occurred during the reporting period.
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The report helps stakeholders make informed decisions, assess the entity's financial health, and ensure compliance with accounting standards and regulations.
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