Corresponding figures
Corresponding figures are prior-period amounts and disclosures included as an integral part of current-period financial statements, intended to be read in relation to current-period amounts. The auditor considers the comparative information under the applicable reporting requirements.
Worked example
The current statement presents the prior year’s revenue beside this year’s revenue as a corresponding figure.
Common mistake
Do not assume the report always expresses a separate opinion on each corresponding figure.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |