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Competency Requirements for Review Engagements

The Joint Accounting Bodies in Australia has revised the competency requirements for assurance practitioners undertaking review engagements. The Competency Requirements for Assurance Practitioners...

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Auditor focus on ‘other information’

Ashika Mohan gives an overview of the auditor’s revised responsibilities under international standards to read and report on other information included in an entity’s annual report, focusing on the...

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