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Agenda item 5.1.2
AU ASB Meeting 106EXPOSURE DRAFTED 20191
(March 2019)Proposed Auditing Standard on Review
Engagements ARE 2410
Review of a Financial Report Performed by
the Auditor of the Entity
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Who needs ed proposed auditing standard?
01
Audit firms and auditors who are responsible for conducting audits and complying with auditing standards.
02
Regulatory bodies and government agencies that oversee and enforce auditing practices.
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Companies or organizations undergoing external audits to ensure compliance with financial reporting regulations.
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Stakeholders such as investors, shareholders, and creditors who rely on audited financial statements for making informed decisions.
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Professional organizations and associations that develop and promote auditing standards.
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What is ed proposed auditing standard?
The proposed auditing standard issued by the International Auditing and Assurance Standards Board (IAASB).
Who is required to file ed proposed auditing standard?
Audit firms and auditors who are subject to the auditing standards set by IAASB.
How to fill out ed proposed auditing standard?
The standard can be filled out by following the guidelines and requirements provided by IAASB in the document.
What is the purpose of ed proposed auditing standard?
The purpose is to enhance the quality of audits and increase the credibility of financial statements.
What information must be reported on ed proposed auditing standard?
Information related to the audit procedures, findings, and conclusions.
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