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ISA 710 – Comparatives question

Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › ISA 710 – Comparatives question

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Anonymous.
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  • June 7, 2012 at 12:56 am #53171
    platinumkp
    Member
    • Topics: 2
    • Replies: 64
    • ☆☆

    I had a quick question for you and was hoping that you could provide your insight. I am struggling to grasp this concept. Specifically,

    1) what is the difference between comparative information and corresponding figures?
    2) how does that affect the audit report and the additional work required?

    June 7, 2012 at 3:01 am #99331
    Anonymous
    Inactive
    • Topics: 5
    • Replies: 21
    • ☆

    ISA 710: as far as I understand corresponding figures relate to any figures shown in different statements of one financial report for a particular year/period (a balance sheet item VS notes); however comparative figures relates to different periods/years (total assets YTD 2012 VS YTD 2011, profit YTD 2012 VS YTD 2011). Hope this helps a little bit.

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