Auditing summary financial statements: Guide for auditors

Learn more about auditing summary financial statements under Canadian Auditing Standard (CAS) 810.

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Guide for Auditors: Auditing Summary Financial Statements provides non-authoritative guidance for practitioners auditing summary financial statements under CAS 810, Engagements to Report on Summary Financial Statements.

It discusses areas that have been noted as difficult when:

  • preparing summary financial statements
  • reporting on summary financial statements in accordance with CAS 810

Topics include:

  • an explanation of summary financial statements
  • generally recognized criteria for preparing summary financial statements
  • how to determine acceptability of applied criteria
  • comparative information
  • the auditor's report


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