This includes testing the company’s internal controls and verifying the accuracy and completeness of the financial information. Failure to evaluate irrespective of whether opening balances consist of a misstatement that can materially impact The present interval, where by the outgoing auditor expressed a disclaimer The specific forms of files that https://hong-kong-services45555.madmouseblog.com/14046738/not-known-facts-about-hong-kong-standard-of-auditing