Changes to National Instrument 52-108 Auditor Oversight and its Companion Policy (the Amendments) require auditors that perform a significant portion of a reporting issuer’s audit work to provide the ...
STATEMENT ON AUDITING STANDARDS (SAS) no. 96, Audit Documentation, marks the first big change in the requirements auditors must observe when documenting their audit work. It provides general guidance ...
HONG KONG (Reuters) - Hong Kong's securities regulator will be able to see audit working papers when investigating mainland China-based companies, after it signed an agreement with Chinese authorities ...
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