IAASB proposes changes for reporting on Summary Financial Statements.

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The International Auditing and Assurance Standards Board (IAASB) released an exposure draft proposing changes to International Standard on Auditing (ISA) 810, Engagements to Report on Summary Financial Statements. ISA 810 deals with the auditor's responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs by that same auditor. The IAASB is proposing limited conforming amendments to...

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