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Errors in the financial statements

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Errors in the financial statements

  • This topic has 0 replies, 1 voice, and was last updated 6 years ago by donatellanicole.
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  • May 30, 2019 at 8:57 pm #517995
    donatellanicole
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    • Topics: 1
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    Hi Kim, thank you so much for sharing. Apologies if I’ve missed this in the article but is it acceptable to state that financial statements may contain errors for example in an audit risk where the new finance director may not be sufficiently competent (as the company is in a specialised industry, different from previous role)? Or must we be specific in disclosing if things are overstated/understated ? This in regards to gaining full marks for identifying the audit risk.

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