Can a CA sign provisional financial statements wihout auditing the same? If yes, should he keep in mind any Standards on Auditing? Also, shoud he issue any report for the provisional financials?
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Can a ca sign on provisional financials??
Replies (3)
Without audit how u can sign.... Refer SAE 3400 sir for this
Provisional means financial statements are not final, also audit cannot be performed on those financial statements. So if audit is not conducted by an auditor then how he can sign.
@ Shubham....First refer SAE 3400.... Then again post ur reply
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