[shell9999]

Yes. I was afraid that this could go wrong so I ended up asking here.

[shell9999]

Oops I have figured it out.

[shell9999]

Okay.
Thanks Kim!

[shell9999]

So that means if auditor issue modified opinion, EOM paragraph can also be added?

[shell9999]

The note state that is EOM is not a modification of the audit opinion and It will state that the
audit opinion is not modified in this respect.
So isn’t it unmodified opinion?

[shell9999]

Alright.
Thanks Smith.

[shell9999]

Hi
Can my business analysis done based on the whole group structure meanwhile ny financial analysis done based on INDIVIDUAL financial statement only instead of group report?

[shell9999]

hi trephena, do candidates have to do adjustment on the figures if the company is a parent company?

[shell9999]

Thanks a lot Smith!

[shell9999]

But the elements is the same right? It’s also HARLEM for both engagement and firm level

[shell9999]

Okay thanks a lot!

[shell9999]

I have come across a question require the quality control of a specific individual engagement and firm wide policies. Therefore, I don’t really know any should I answer in terms of the firm system.

[shell9999]

Like 19/20/21 of march

[shell9999]

What if the annual report is going to be publish on end of march?

[shell9999]

Okay I can understand better now. Thanks Smith!

[shell9999]

Thanks Smith!
One last question,firm can use different team to perform internal audit and external audit to reduce self-review threat. Is this correct?

[shell9999]

Thanks a lot, I understand this now.
But I have question which is who is performing cold review?is it EQCR?Because I saw in somewhere it said it is done for the quality control purpose.

[shell9999]

Okay.
So is it mean EQCR may be a person in the firm or outside the firm?

[shell9999]

But the notes say for the EQCR, an independent reviewer is appointed.So doesn’t mean it is the same?

[shell9999]

I forgot to bring in nci in calculating goodwill….i m ruined

[shell9999]

Okay thanks!

[shell9999]

So it will be present as a single line item in the SOPL as a discontinued operation if satisfied the criteria? And there is 3 criteria and is it to will only need to hit ANY of it to be classified as discountined operations?

[shell9999]

Why do we not fitting the smoke filter when there is a law in place? Isn’t it a MUST for is to fit the filter?

[shell9999]

Alright. Thank you Steve!

[shell9999]

So when we use share price of listed company to determine the fair value,we are actually using market approach.Is this correct?

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