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  1. Independence Guide (5th edition)

    The 5th edition of this popular resource provides guidance on how to apply APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to independence for audits, reviews...

    Guide
    Guide
    May 2020
    Client service essentials Audit and assurance Practice management Ethics in practice SMP Practice Guide Technical Other Audit and Assurance Engagements Auditor Independence

  2. Q&A: Attending a stock take when there is limited access

    This technical Q&A answers: Some entities may not be able to provide access for auditors to attend the stock take. The limitations imposed by the restrictions in recent years are such examples. Is...

    Guide
    Guide
    May 2020
    Client service essentials Audit and assurance COVID-19 COVID-19: Your Clients COVID-19: Supporting Business COVID-19: Technical SMP Practice Helpsheet Technical Other Audit and Assurance Engagements

  3. Q&A: Event after balance date

    This technical Q&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?...

    Guide
    Guide
    May 2020
    Client service essentials Audit and assurance SMP Practice Helpsheet Technical Financial Statement Audit Auditor Reporting
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