Question

Refer to the Appendix to Chapter to identify the ISA related to disclosures of related party transactions. Locate that ISA using appropriate resources. Refer to paragraph A47 of the standard and identify under what circumstances a disclosure of related party transactions might be considered unclear. What are the auditor's responsibilities related to the clarity of these disclosures?
How is the management representation letter useful to the auditor as it relates to related party transaction disclosures?



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  • CreatedSeptember 22, 2014
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