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What is a disclosure checklist ?
In audit procedures ,Complete the disclosure checklist to ensure that all the disclosures relevant to X have been made
Is it prepared by auditors ?There are lots of disclosures that have to be made in teh FS arising fomr accounting standards and stateue.
It’s very easy to overlook some, so all firms of auditors have checklists the the auditors go through to ensure the right disclosures are made (or are not relevant to that client).
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