ABBURI YOGANANDA NAIDUABBURI YOGANANDA NAIDU asked 3 years ago

Can auditor agreed under 210 for stat audit perform audit under 805 or will it come under 4400 ( aup)

2 Answers
RaviRavi Staff answered 3 years ago

Only auditor of regular financial statements can do audit of summary under SA 805. audit of summary cannot be done by anyone else, because other professionals will not be in situation to do audit of summary.
 
SRS 4400 AUP is not relevant for audit of summary financial statements.

Auditaudit Staff answered 3 years ago

805 is not summary it is audit of single fs or specific element

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