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    This document outlines different types of specialized audit engagements including special purpose financial statements, single financial statement or specific item audits, and summary financial statements. It discusses the applicable financial reporting framework, end-of-period paragraph requirements, report restrictions, special acceptance considerations, and independence requirements for each type of specialized audit engagement. The document provides guidance on specialized audit engagements for auditors.

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    This document outlines different types of specialized audit engagements including special purpose financial statements, single financial statement or specific item audits, and summary financial statements. It discusses the applicable financial reporting framework, end-of-period paragraph requirements, report restrictions, special acceptance considerations, and independence requirements for each type of specialized audit engagement. The document provides guidance on specialized audit engagements for auditors.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    7 views8 pages

    At 2517 Performing and Reporting

    Uploaded by

    awesome bloggers
    This document outlines different types of specialized audit engagements including special purpose financial statements, single financial statement or specific item audits, and summary financial statements. It discusses the applicable financial reporting framework, end-of-period paragraph requirements, report restrictions, special acceptance considerations, and independence requirements for each type of specialized audit engagement. The document provides guidance on specialized audit engagements for auditors.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 8

    Professional Review and

    Training Center (PRTC)

    Specialized Audit
    Engagements
    (AT.2517)

    Leomar R. Cabarles
    Outline
    Outline
    Special Purpose Single F/S or Summary
    F/S Specific Item F/S
    Financial Special purpose General or General or
    Reporting (cash, contract, special special
    Framework regulation) purpose purpose
    EOM Required Depends on Depends on
    paragraph purpose purpose
    Report May be Depends on Depends on
    restricted purpose purpose
    Special None Practicality Only if
    acceptance audits
    consideration complete
    F/S
    Auditor’s Report:
    Auditor’s Report: Lack
    Lack of
    of Independence
    Independence
    DIY Drill Answers
     end of AT.2517 

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