Page 274 - CA Inter Audit PARAM
P. 274
CA Ravi Taori
the separate audit report(s) issued by the other joint auditor(s). Further, separate audit
report shall also make reference to the audit report issued by other joint auditors.
Such reference shall be made under the heading “Other Matter Paragraph” as per Revised
SA 706, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent
Auditor’s Report”.
Before finalizing their audit report, the joint auditors shall discuss and communicate with
each other their respective conclusions that would form the content of the audit report.
Author’s Note
This is a master answer for Joint Auditor covering responsibility, coordination and reporting .Students are
required to write the appropriate part as per the requirements of the question
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