Skip to main content
grasp.study
About
Explore
Pricing
Log in
Try it for free
Back to course
👋
Welcome to a Grasp lesson
Create a free account
to keep studying and create your own study path.
CA Final Audit Standards
·
Module 10
Reporting on Comparatives and Other Information
1
Navigating Corresponding Figures & Comparative Financial Statements (SA 710)
Distinguish between 'corresponding figures' and 'comparative financial statements' and explain the auditor's responsibilities for each under SA 710.
2
Predecessor Auditor Reporting Responsibilities
Describe the auditor's reporting responsibilities when the prior period was audited by a predecessor auditor.
3
Auditor's Responsibility for Other Information (SA 720)
Explain the auditor's responsibility to read and consider 'other information' included in documents containing audited financial statements (SA 720).
4
Responding to Material Inconsistencies
Describe the actions to be taken when a material inconsistency is identified between the other information and the financial statements.
Previous module
Modified Opinions and Other Report Paragraphs
Next module
Audit of Public Sector Undertakings (PSUs)