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Utsav KumarUtsav Kumar asked 2 years ago
1 Answers
RaviRavi Staff answered 2 years ago

if summary financial statements are not having , regular financial statements along with them, auditor should check whether summary financial statements specify how users can obtain regular financial statements. Such information may not be given if prohibited by any law or regulation.
further summary financial statements should specify criteria (format & principles) used for preparation of summary, like in india it is form AOC-3

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