shiv dalwadi 17 September 2019
In which section of audit report, separate opinions of joint audit of branch are required to be shown...
>other matter paragraph OR auditor's responsibilities??
CS Aditi Pant (Practicing CS & Faculty) 17 September 2019
Kindly refer SA 299 for better clarity regarding the responsibilities of Joint Auditor. As far as reporting is concerned: 1) In case of Responsibilities of Joint Auditors it will be included under heading 'Auditor's Responsibilities'. 2) In case of inclusion of Branch Auditors Report it will be given under 'Other Matter'.
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