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Examination of Prospective Financial Info by Aishwary Jain is a document available to read on EtoBox.

This document establishes standards for auditors examining prospective financial information such as forecasts and projections. It discusses key definitions including forecasts based on expected assumptions and projections incorporating hypothetical assumptions. The auditor obtains evidence that assumptions are reasonable, information is properly prepared and presented, and consistent accounting principles are used. However, the auditor cannot opine on achieving projected results given their speculative nat

Author
Aishwary Jain
Language
EN