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Dear Kim,
Hope you are well.
I understand that the above standard is only dealing with analytics and enquiries when obtaining the evidences.
But if as a practitioner I see some one-off unusual item within SPL, can I ask the management for the supporting document (so performing substantive testing of that item).
I mean it is actually easier to see the document than to evaluate the management comments about the unusual item.Thanks,
The standard does not preclude additional procedures:
Additional procedures
If, during the engagement, the practitioner becomes aware of matters that cause the
practitioner to believe the financial statements may be materially misstated, the practitioner is required to design and perform procedures sufficient to address those matters; either by concluding that they are not likely to cause the financial statements as a whole to be materially misstated, or by determining that they do cause the financial statements to be materially misstated.
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