QuestionsCategory: SA-220Sir i don’t understand SA pm question 55 b. pls explain
Auditaudit Staff asked 7 years ago
5 Answers
Best Answer
RaviRavi Staff answered 7 years ago

This question and first question of RTP Nov 17 are same
see below video link

Prakash GhimirePrakash Ghimire answered 7 years ago

Question no. 55 b jan 2017 icai  PMsir.

Satya LahiriSatya Lahiri answered 7 years ago

Prakash, auditor died after conducting the audit but before signing the report. Partner can sign relying on the work done by his deceased partner, but he would be responsible for it, so he cannot blindly sign. He has to exercise skill and due care before expressing opinion (quality of audit should not be effected due to delegation as per SA220).

RaviRavi Staff answered 7 years ago

ok SA 220 applicable
it says if there is change of partner because of any reason death / transfer / incapacity  etc
other partner can sign he is taking over partner, but he has to apply detailed review procedures as given in SA 220

RaviRavi Staff answered 7 years ago

Answer explains what to consider while doing review hence it becomes bulky