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Tuesday, October 25th, 2011
Beyond Auditing Requirements: A Closer Look at Singapore Standard on Auditing (SSA) 710: Comparative Information – Corresponding Figures and Comparative Financial Statements
Where a modified auditor’s opinion was previously issued on the prior period financial statements but an unmodified report was issued in the current period on the current period financial statements, users of the financial statements may be interested to know how the prior period modification had been addressed or discharged. Does SSA 710 require this information to be disclosed?