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The International Auditing and Assurance Standards Board (IAASB) today released for re-exposure an enhanced International Standard on Auditing (ISA) 720 (Revised),  The Auditor’s Responsibilities Relating to Other InformationThe proposed standard clarifies and strengthens the scope and focus of auditor efforts on information included in entities’ annual reports, other than the audited financial statements, and introduces new auditor reporting responsibilities.

 

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