REFERENCE does not require additional paragraph
- 미국회계사 공부/Reports (AUD)
- 2019. 12. 24. 20:38
When Group Auditor do A reference to a componant auditor.
The reference is not a qualification of the opinion and does not require an additional paragraph.
A reference to a component auditor indicates that the group auditor does not assume responsibility for the audit of the component auditor.
It also indicates the source of the audit evidence with respect to the component.
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