About this document

Audit Client and Affiliates Overview by Krishna Harshita is a document available to read on EtoBox.

The document defines the audit client and affiliates for different types of entities: 1) For a non-PIE audit client under IESBA, the audit client includes the entity and all its subsidiaries regardless of materiality. 2) For a non-PIE audit client under AICPA, the audit client includes the entity, subsidiaries, entities over which it has significant influence or is controlled, sister entities, and employee benefit plans, if material. 3) For a non-listed PIE audit client, the audit client includes the e

Author

Krishna Harshita

Language

EN